The following supplementary records summarize Tesla Company's merchandising activities for year 2018 (it uses a perpetual inventory system) Cost of merchandise sold to customers in sales transactions Merchandise inventory, December 31, 2017 Tnvoice cost of merchandise purchases. gross amount Shrinkage determined on December 31, 2018 Cost of transportation in Cost of merchandise returned by customers and restored to inventory Purchases discounts received Purchases returns and allowances $ 196,000 25.000 192,500 300 2.900 2,100 1,700 1.000 Record the summarized activities in the Taccounts below. Merchandise Inventory 0 Cost of Goods Sold