Jordache Corp. uses a perpetual inventory system and sells merchandise on account to Polo Limited for $$2,000$ on February $2,$ terms

$\frac{n}{10}.$ Management expects returns 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 into inventory. On February $9,$

Jordache receives payment from Polo for the balance due.

Identify the journal entry that Jordache needs to record for the sale of the merchandise on February $2.$

Cash

$1,800$

Accounts Receivable

$1,800$

Accounts Receivable

$1,800$

Sales

$1,800$

Accounts Receivable $,2,000$

Sales

$1,800$

Refund Liability

$200$

Accounts Receivable

$2,000$

Sales

$2,000$