can you explain the 2 exercices spically the second one , why i got 4,200? and why i multybly it *2 instade of *98 ?

Ex. 8-168-Recording purchases at net amounts. Flint Co. records purchase discounts lost and uses perpetual inventories. in general journal form for the following: (a) Purchased merchandise costing $900 with terms 2/10, n/30 (b) Payment was made thirty days after the purchase. Prepare journal entries Solution 8-168 (a) Inventory (.98 x $900) (b) Accounts Payable 882 Accounts Payable 882 882 18 Purchase Discounts Lost Cash 900 Ex. 8-169-Recording purchases at n Dill Co. records purchases at net amounts and uses periodic inventories. Prepare entries for the following: June 11 Purchased merchandise on account, $5,000, terms 210, n/30 et amounts. 15 Returned part of June 11 purchase, $800, and received credit on account. 30 Prepared the adjusting entry required for financial statements. Solution 8-169 4,900 784 84 June 11 Purchases (.98 x $5,000) 15 Accounts Payable (.98 x $800) 30 Purchase Discounts Lost (.02 x $4,200) Accounts Payable Purchase Returns and Allowances Accounts Payable 4,900 784 84