AreaGarden Company sold merchandise to Mammoth Industries on account for $$3,450$ with terms $2/10,$ n$/30.$ The cost of goods sold was $$1,750.$ Garden Company refunded Mammoth Industries for returned merchandise worth $$800.$ The cost of goods sold was $$500.$ Which of the following will Mammoth Industries include in the journal entry for the return using the perpetual inventory system?

a$.$ Credit Inventory for $$784$

b$.$ Credit Accounts Payable for $$784$

c$.$ Debit Accounts Payable for $$500$

d$.$ Debit Inventory for $$500$