ABC Electronics, a small electronics retailer, purchases inventory on credit from its suppliers and sells products to customers. Recently, ABC Electronics purchased $50,000 worth of inventory on credit terms of 2/10, net 30. They sold half of this inventory for $35,000 cash within the discount period. However, the remaining inventory was returned by customers due to defects, resulting in a credit memo issued for $5,000. Requirements: a. Record the purchase of inventory by ABC Electronics. b. Prepare the journal entry to record the sale of inventory. c. Calculate the cash discount available if ABC Electronics pays within the discount period. d. Record the return of inventory by customers. e. Determine the final accounts payable balance after considering the discount and return.