A corporation uses the perpetual inventory system. On April $1,$ it sells mercharidise on

account for $$15,000$ with terms $\frac{1}{15},\frac{n}{30}.$ The corporation had paid $$9,000$ to acquire the

merchandise. On April $7,$ its customer returns merchandise with an invoice price of $$1,000.$

The merchandise returned to the corporation had cost it $$600.$ On April $10,$ the corporation

receives payment for the merchandise retained by the customer. The journal entry that the

corporation records when it receives the payment from its customer on April $10$ includes a