After the amount due on a sale of \(\$ 18,500\), terms \(2 / 10, \mathrm{n} /\) eom, is received from a customer within the discount period, the seller consents to the return of the entire shipment. The cost of the merchandise returned was \(\$ 11,100\).

(a) What is the amount of the refund owed to the customer?

(b) Journalize the entries made by the seller to record the return and the refund.

obj. 3