The following supplementary records summarize Tesla Companys merchandising activities for year 2018 (it uses a perpetual inventory system).

Cost of merchandise sold to customers in sales transactions	$	275,000
Merchandise inventory, December 31, 2017		39,930
Invoice cost of merchandise purchases, gross amount		281,930
Shrinkage determined on December 31, 2018		800
Cost of transportation-in		2,819
Cost of merchandise returned by customers and restored to inventory		2,450
Purchases discounts received		2,255
Purchases returns and allowances		3,800

Record the summarized activities in the T-accounts below.