After the amount due on a sale of $28,000, terms 2/10, n/eom, is received from a customer within the discount period, the seller consents to the return of the entire shipment for a cash refund. The cost of the merchandise returned is $16,800. (A) What is the amount of the refund owed to the customer? (B) Journalize the entries made by the seller to record the return and the refund.