Sales-Related Transactions After the amount due on a sale of $45,800, terms 1/10, n/eom, is received from a customer within the discount period, the seller consents to the return of the entire shipment for a cash refund. The cost of the merchandise returned is $27,480. a. What is the amount of the refund owed to the customer? b. Journalize the entries made by the seller to record the return and the refund. (a)