Purchases transactions

Bowers Company purchased merchandise on account from Saunders Corp. for $$13,700,$ terms $\frac{1}{10},\frac{n}{30}.$ Bowers returned merchandise with an invoice amount of

$$2,700$ and received full credit.

a$.$ If Bowers 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 Bowers Company to record the return?