The following supplementary records summarize Tesla Company's merchandising activities for year 2018 (t uses a perpetual Inventory system). Cost of merchandise sold to customers in sales transactions Merchandise inventory, December 31, 2817 Invoice cost of merchandise purchases, gross amount Shrinkage determined on December 31, 2818 Cost of transportation-in Cost of merchandise returned by customers and restored to inventory Purchases discounts received Purchases returns and allowances 252,808 36,590 258,358 818 2,584 2,600 2,967 3,988 Record the summarized activities In the T-accounts below. Merchandise Inventory Cost of Goods Sold