Purchases Transactions

Rolfes Company purchased merchandise on account from Springhill Company for $5,900, terms 2/10, n/30. Rolfes returned merchandise with an invoice amount of $1,200 and received full credit.

a. If Rolfes 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 Rolfes Company to record the return?