The following summarizes Teslas merchandising activities for the year. Cost of merchandise sold to customers $ 189,000 Merchandise inventory, beginning-of-year 27,443 Merchandise purchases, gross amount 193,763 Shrinkage on inventory as of year-end 760 Transportation-in for merchandise purchases 1,938 Cost of merchandise returned by customers (and restored to inventory) 2,950 Discounts received from suppliers on merchandise purchases 1,550 Returns to and allowances from suppliers on merchandise purchases 3,500 Enter the summarized activities in the two T-accounts below