Purchases transactions

Nieman Company purchased merchandise on account from Spring Hill Company for $$7100,$ terms $1/10,$ n$/30.$ Neiman returned merchandise with an invoice amount of $$1800$ and received full credit.

A$.$If Neiman Company pays the invoice within the discount. What is the amount of cash required for the payment required round the answer to the nearest dollar? fill in the blank?

B$.$ one to count is debited by name and company to record the return?