Purchases Transactions

Barans Company purchased merchandise on account from Springhill Company for $$14,000,$ terms $\frac{2}{10},$ n$/30.$ Barans returned merchandise with an invoice amount of $$2,500$ 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?

Accounts Payable$-$Springhill Company $$