On September 12, Vander Company, Inc. sold merchandise In the amount of dollar4.500 to Jepson Company. with credit terms of 2/10, n/30. The cost of the items sold is dollar3.100. Vander uses the periodic inventory system. On September 14. Jepson returns some of the merchandise. The selling price of the merchandise dollar390 and the cost of the merchandise returned is dollar275. Jepson pays the Invoice on September 18. and takes the appropriate discount. The journal entry that Vander makes on September 18 is