Exercise $6-22($Algo$)$ Basic Cost Flow Model $($LO $6-1)$

The following events occurred at Moore's Hobbies and Crafts store during the most recent fiscal year:

a$.$ Purchased merchandise costing $$147,000.$

b$.$ Had sales revenue for the year totaling $$193,000$; the merchandise sold was purchased for $$109,000.$

c$.$ Paid $$15,500$ transportation$-$in costs.

d$.$ Incurred selling and administrative costs equal to $10$ percent of sales revenue.

e$.$ All transactions, sales and purchases, were for cash.

f$.$ An inventory account at the end of the year indicated merchandise costing $$91,000$ was on hand.

Required:

Give the amounts for the following items in the Merchandise Inventory account: