Darlington Company entered into the following business events during its first month of operations. The company uses the perpefual irverntory system. 1) The campary purchased $13.500 of inerchandise on account under terms 210,030. 2) The company returned $3,000 of merchandise to the supplier before payment was made. 3) The Hability was pald within the discount period. 4) All of the merchandise purchased was sold for $21,000 cash. What effect will the retum of merchandise to the supplier in event (2) have on Darington's financial statements? Mumpiple Choice Assets and stockholders equity decrease by $3.000. None is rs an asset exchange transection Assets and liabities decrease by $2940