After the amount due on a sale of $81,175, terms 2/15,n/com, is received from a customer within the discount period, the seller consent to the return of the entire shipment. The cost of the merchandise returned was $48,70s. It required, round your answers to nearest whole value. a. What is the amount of the refund owed to the customer? b. Illustrate the effects on the accounts and financial statements of the return and the refund. If no account or activity is affected, select "No effect" from the dropdown and leave the corresponding number entry box blonk. Enter account decreases, net cash outflows, and all negative effects on net income as negative amounts. Balance Sheet Statement of Cash Assets + Stockholders' Equity Flows Statement Income Liabilities Statement of Cash Flows Income Statement