Purchase$-$related transactions

The Stationery Company purchased merchandise on account from a supplier for $$14,500,$ terms $2/10,$ n$/30.$ The Stationery Company returned merchandise with an invoice amount of $$3,500$ and received full credit.

a$.$ If The Stationery Company pays the invoice within the discount period, what is the amount of cash required for the payment?

fill in the blank $1$ of $1$$

b$.$ Under a perpetual inventory system, what account is credited by The Stationery Company to record the return?