On a previous sale of $3,000, Ryan Co. accepts a return of $1,000 from its customer. The original cost of the goods returned was $450. The entry to record this return would include a credit to?

Steve Co. sold $2,000 worth of merchandise to its customer, Adele Inc. At the time of the sale, Steve offered the customer a 2% discount if the invoice was paid within 10 days, and the customer paid within the discount period. The entry to record Steve’s receipt of the payment from Adele would include a debit to?