On March 3, Ben Corporation sold inventory on account to Jerry, Inc. for $1,800 with sale terms 2/10n/30. This inventory originally cost Ben $800. On March 8, Jerry, Inc. returned inventory to Ben Corporation for a credit of $450. Ben returned the products to inventory at its original cost of $200. On March 15, Jerry, Inc. paid Ben Corporation for the amount owed. Under perpetual inventory system, which entry does Ben Corporation make on March 3