On May 12, Comfy Shoes Company sold merchandise in the amount of $11,000 to WSH, with credit terms of 1/10, n/70. The cost of the items sold is $6,100. Comfy Shoes uses the perpetual inventory system. On May 15, WSH returns some of the merchandise, which is not defective. The selling price of the returned merchandise is $920, and the cost of the merchandise returned is $510. The entry(ies) that Comfy Shoes must make on May15 is (are)