The following summarizes Teslas merchandising activities for the year. Cost of merchandise sold to customers $ 273,000 Merchandise inventory, beginning-of-year 39,640 Merchandise purchases, gross amount 279,880 Shrinkage on inventory as of year-end 790 Transportation-in for merchandise purchases 2,799 Cost of merchandise returned by customers (and restored to inventory) 2,550 Discounts received from suppliers on merchandise purchases 2,239 Returns to and allowances from suppliers on merchandise purchases 4,000 Enter the summarized activities in the two T-accounts below.