A company purchased $$2,600$ of merchandise on July $5$ with terms $\frac{3}{10},\frac{n}{30}.$ On July $7,$ it returned $$600$ worth of merchandise.

On July $12,$ it paid the full amount due. Assuming the company uses a perpetual inventory system, and records purchases using

the gross method, the correct journal entry to record the payment on July $12$ is: