17. We sell $40,000 of Merchandise Inventory that had a cost of $27,300 with terms1/30, n60. Our customers return $3,000 of our sale (retail) with an associated cost of $2,400. When we receive full payment within 30 days from our Customer we should: a. Can not record until inventory accounting method is known. b. Record $2,400 as a purchase return. c. Record $3,000 as a purchase return. d. Record Sales Discount for $400. e. Record Sales Discount for $370