Purchases Transactions Barans Company purchased merchandise on account from Springhill Company for $9,500, terms 2/10, n/30. Barans returned merchandise with an invoice amount of $1,400 and received full credit. a. If Barans Company pays the invoice within the discount period, what is the amount of cash required for the payment? If required, round the answer to the nearest dollar. b. What account is debited by Barans Company to record the return?