Darlington Company entered into the following business events during its first month of operations. The company uses the perpetual inventory system. 1) The company purchased $13,500 of merchandise on account under terms 2/10,n/30. 2) The company returned $3,000 of merchandise to the supplier before payment was made 3) The liability was paid within the discount period. 4) All of the merchandise purchased was sold for $21,000 cash. What effect will the return of merchandise to the supplier in event (2) have on Darlington's financial statements