On September 12, Ryan Company sold merchandise in the amount of $7,400 to Johnson Company, with credit terms of 3/10, n/30. The cost of the items sold is $4,800. Ryan uses the periodic inventory system and the net method of accounting for sales. On September 14, Johnson returns some of the merchandise. The selling price of the merchandise is $660 and the cost of the merchandise returned is $430. Johnson pays the invoice on September 18, and takes the appropriate discount. The journal entry that Ryan makes on September 18 is: