The following supplementary records summarize Tosca Company's merchandising activities for year 2013.

The following supplementary records summarize Tosca Company's merchandising activities for year
2013.
Cost of merchandise sold to customers in sales transactions
Merchandise inventory, December 31, 2012
Invoice cost of merchandise purchases
Shrinkage determined on December 31, 2013
Cost of transportation-in
Cost of merchandise returned by customers and restored to inventory
Purchase discounts received
Purchase returns and allowances
Record the summarized activities in the T-accounts below.
$ 172,000
24,974
176,334
790
1,763
2,750
1.41 1
3,800

Using your accounting knowledge, find the missing amounts in the following separate income statements
a through e. (Amounts to be deducted should be indicated by a minus sign.)