20) On September 12, Ryan Company sold merchandise of $5,800 to Johnson Company, with credit terms of 2/10, n/30. The cost of the items sold is $4,000. Ryan uses theperpetual inventory system and thenet method of accounting for sales. On September 14, Johnson returns some of the merchandise. The selling price of the merchandise is $500 and the cost of the merchandise returned is $350. Johnson pays the invoice on September 18 and takes the appropriate discount. The journal entry that Ryan makes on September 18 is: Account Title Debit Credit Cash 5,800 Accounts Receivable 5,800 Account Title Debit Credit Cash 5,194 Accounts Receivable 5,194 Account Title Debit Credit Cash 5,194 Sales Discounts 106 Accounts Receivable Debit 5,300 Account Title Credit Sales Returns and Allowances 5,684 Accounts Receivable Dabi 5,684 Account Title