The following summarizes teslas merchandising activities for the year. Cost of merchandise sold to customer $176,000. Merchandise inventory, beginning of the year 25,555. Merchandise purchases, gross amount 180,435. Shrinkage in inventory as of year end $760. Transportation in for merchandise purchases $1,804. Cost of merchandise returned by customers (and restores to inventory) $2,500. Discounts received from supplies on merchandise purchases $1,443. Returns to and allowances from supplies on merchandise purchases $3,800. Enter the summarized activities in the two t-accounts below