On September 12, Vandelay Company sold merchandise in the amount of $2,200 to Jepson Company, with credit terms of 2/10, n/30. The cost of the items sold is $1,520. 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 $190 and the cost of the merchandise returned is $135. Jepson pays the invoice on September 18 and takes the appropriate