Ralph's Mini-Mart store in Alpine experienced the following events during the current year:

1. Incurred $407,000 in selling costs.
2. Incurred $1,202,000 of administrative costs.
3. Purchased $412,000 of merchandise.
4. Paid $34,000 for transportation-in costs.
5. Took an inventory at year-end and learned that goods costing $213,000 were on hand. This compared with a beginning inventory of $281,000 on January 1.
6. Determined that sales revenue during the year was $3,010,000.
7. Debited all costs incurred to the appropriate account and credited to Accounts Payable. All sales were for cash.

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

Amount
a. Beginning balance (BE):
b Transfers-in (TI):
c. Ending balance (EB):
d. Transfers-out (TO):