Barans Company purchased merchandise on account from Springhill Company for $11,700, terms 1/10, n/30. Barans retumed merchandise with an invoice amount of $2,800 and received full credit. a. If Barans Company pays the involce within the discount period, what is the amount of cash required for the payment? If required, round the answer to the nearest dollar. b. What account is debited by Barans Company to record the return