During its first year of operations, tron auto dealership (tad) bought vehicles from a manufacturer on account at a cost of $608,000. tad returned $152,000 of these vehicles to the manufacturer for credit on its account. tad then sold $380,000 of the remaining vehicles at a selling price of $685,000. tad’s customers rarely return vehicles, so tad records sales returns only as they occur. one customer did return a vehicle to tad, which had been sold to the customer for $137,000. the vehicle was in perfect condition, so it was put back into tad’s inventory at tad’s cost of $76,000. prepare journal entries to record these transactions, assuming tad uses a perpetual inventory system. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field.)