On March $12,$ Klein Company sold merchandise in the amount of $$11,200$ to Babson Company, with credit terms of $\frac{3}{10},\frac{n}{30}.$ The cost of the

items sold is $$6,200.$ Klein uses the perpetual inventory system and the net method accounting for sales. On March $15,$ Babson returns

some of the merchandise. The selling price of the returned merchandise is $$940$ and the cost of the merchandise returned is $$520.$ The

entry or entries that Klein must make on March $15$ is $($are$)$: