On March $12,$ Fret Company sold merchandise in the amount of $$7,800$ to Babson Company,

with credit terms of $\frac{2}{10},\frac{n}{30}.$ The cost of the items sold is $$4,500.$ Fret uses the perpetual

inventory system and the gross method of accounting for sales. On March $15,$ Babson returns

some of the merchandise. The selling price of the merchandise is $$600,$ and the cost of the

merchandise returned is $$350.$ Babson pays the invoice on March $20$ and takes the

appropriate discount. The journal entry that Fret makes on March $20$ is: