On September 12 , Ryan Company sold merchandise of $ 5,800 to Johnson Company , with credit terms of 2/10 , n / 30 . The cost of the items sold is $ 4,000 . Ryan uses the perpetual inventory system and the net method of accounting for sales . On September 14 , Johnson returns some of the merchandise , which is restored to inventory . The selling price of the returned merchandise is $ 500 and the cost of the merchandise returned is $350. The entry or entries that Ryan must make on September 14 is (are):