On October 1, B. Darin Company sold merchandise in the amount of $6,500 to S. Dee Company, terms 2/10, n/30. The items cost B. Darin $4,200 and the company uses the perpetual inventory method. On October 4, S. Dee returns some of the merchandise. This merchandise had a selling price of $500 and a cost of $200. On October 8, S. Dee Company paid B. Darin Company the correct amount due.

Use the information above to answer the following question. What is the journal entry that B. Darin makes on October 1 to record this sale?