after the amount due on a sale of $85,750,$ 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 $47,163.$ a$.$ what is the amount of the refund owed to the customer? b$.$ illustrate the effects on the accounts and financial estement of the seller of the return and the refund.