Purchases transactions

Bowers Company purchased merchandise on account from Saunders Corp. for $$6,100,$ terms $2/10,$ n$/30.$ Bowers returned merchandise with an invoice amount of $$1,300$ 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.

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

b$.$ What account is debited by Bowers Company to record the return?