The following supplementary Tosca Company's merchandising activities for year 2015. Assume losca Company uses a perpetual inventory system. $194,000 Cost of merchandise sold to customers in sales transactions 28,169 Merchandise inventory, December 31, 2014 Invoice cost of merchandise purchases 198,889 Shrinkage determined on December 31, 2015 830 1,989 Cost of transportation-in 2,300 Cost of merchandise returned by customers and restored to inventory 1,591 Purchase discounts received Purchase returns and allowances 4,200 Record the summarized activities in the accounts below. Merchandise Inventory