Nieman Company purchased merchandise on account from Springhill Company for $12,400, terms 1/10, n/30. Nieman returned merchandise with an invoice amount of $2,000 and received full credit.

a. If Nieman Company pays the invoice within the discount period, what is the amount of cash required for the payment? If required, round the answer to the nearest dollar. $

b. What account is debited by Nieman Company to record the return?