The following summarizes Tesla's merchandising activities for the year. Cost of merchandise sold to customers Merchandise inventory, beginning-of-year Merchandise purchases, gross amount Shrinkage on inventory as of year-end Transportation-in for merchandise purchases $ 151,000 21,925 154,805 780 1,548 Cost of merchandise returned by customers (and restored to inventory) Discounts received from suppliers on merchandise purchases Returns to and allowances from suppliers on merchandise purchases 1,850 1,238 4,000 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. Cost of Goods Sold < Merchandise Inventory Cost of Goods Sold >