On September $12,$ Vandelay Company sold merchandise in the amount of $$2,700$ to Jepson Company, with credit terms of $2/10,$ n$/30.$ The cost of the items sold is $$1,865.$ Vandelay uses the periodic inventory system and the gross method of accounting for sales. On September $14,$ Jepson returns some of the merchandise. The selling price of the merchandise is $$230$ and the cost of the merchandise returned is $$160.$ Jepson pays the invoice on September $18$ and takes the appropriate discount. The journal entry that Vandelay makes on September $18$ is: