Jordache Corp. uses a perpetual inventory system and sells merchandise on account to Polo Limited for $2.000 on February 2 , terms n/10, Management expects a return rate of 10%. The goods cost. Jordache $800. On February 5 , Polo returns merchandise worth $500 to Jordache. This merchandise costs $300 and is still in saleable condition; therefore, it was put back on the shelf. On February 9 . Jordache receives payment from Polo for the balance due. Identify the journal entry required by Jordache to record for the cost of the merchandise returned by Polo on February 5