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 aperpetualinventory system, their journal entry on April 5, torecord the purchase, would include

a credit toMerchandise Inventoryfor $16.a debit toPurchasesfor $1,000.a debit toAccounts Payablefor $1,000.a debit toMerchandise Inventoryfor $1,000.