The following summarizes Tesla's merchandising activities for the year. Cost of merchandise sold to customers Merchandise inventory, beginning-of-year Cost of merchandise purchases, gross amount Shrinkage on merchandise as of year-end Cost of transportation-in for merchandise purchases $ 274,000 39,785 280,905 760 Cost of merchandise returned by customers and restored to inventory Discounts received from suppliers on merchandise purchases 2,809 1,800 2,247 3,900 Returns to and allowances from suppliers on merchandise purchases Enter the summarized activities in the two T-accounts below. Complete this question by entering your answers in the tabs below. Merchandise Cost of Goods Inventory Sold Enter the summarized activities in the T-account below. Merchandise Inventory