On March 12, Klein Company sold merchandise in the amount of $8,400 to Babson Company, with credit terms of 3/10, n/30. The cost of the items sold is $4,800. Klein uses the perpetual inventory system and the net method of accounting for sales. On March 15, Babson returns some of the merchandise, which is not defective. The selling price of the returned merchandise is $660 and the cost of the merchandise returned is $380. The entry or entries that Klein must make on March 15 is (are):