After the amount due on a sale of $$195,550,$ terms n$/$eom$,$ is received from a customer within the credit period, the seller consents to the return of the entire shipment. The cost of the merchandise returned was $$117,330.$

If required, round your answers to nearest whole value.

a$.$ What is the amount of the refund owed to the customer?

b$.$ Illuistrate the effects on the balace sheet of the return and the refund.