Cost of merchandise sold to customers $ 223,000
Merchandise inventory, beginning-of-year 32,380
Merchandise purchases, gross amount 228,620
Shrinkage on inventory as of year-end 780
Transportation-in for merchandise purchases 2,286
Cost of merchandise returned by customers (and restored to inventory) 1,950
Discounts received from suppliers on merchandise purchases 1,829
Returns to and allowances from suppliers on merchandise purchases 4,300.