10. Saber Company uses the perpetual inventory system. Saber purchased merchandise with an invoice price of $800, terms 2/10, net 30. If Saber returns merchandise with an invoice price of $200 to the supplier, what should the journal entry to record the return include?

a. Debit to Inventory of $200

b. Debit to Inventory of $196

c. Credit to Inventory of $200

d. Credit to Inventory of $100