Purchases Transactions

Barans Company purchased merchandise on account from a supplier for $$7,100,$ terms $\frac{2}{10},\frac{n}{30}.$ Barans Company returned $$1,100$ of the merchandise and received full credit.

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

b$.$ What account is credited by Barans Company to record the return?