During the year, a film purchased $56,970 of merchandise and paid freight charges of $12,680. If the total purchases returns and allowances were $6,495 and purchase discount were $2,050 for the year, what is the net delivered cost of purchases? $61,105 $69,650 $72,349 $35,745 On April 5, Fair coffee, Inc, purchased merchandise with a list price of $1,000 and credit terms 2/10, n/30. On April 6, Fair Coffee returns $200 of the merchandise. Assuming Fair coffee uses a perpetual inventory system, the journal entry on April 6, to record the return, would be