The Pants Company had the following sales transactions for their business: a.) On August 20th, 2020, The Pants Company sold merchandise to Diaz Designs for $5,000 on account with (terms of 2/10,n/30 ). The goods cost $2,500. b.) On August 22, 2020, Diaz Designs returns merchandise to The Pants Company that was sold for $1,000. (terms of 2/10, n/30 : with a cost of goods sold of $500. c.) On August 25th 2020. The Pants Company grants Diaz Designs a $100 sales allowance for goods damaged in transit (terms of 2/10,n/30. d.) On September 30th 2020. The Pants Company received the balance due from Diaz Designs. e.) Assume The Pants Company received the balance due from Diaz Designs on August 30 th. 2020 instead of September 30+h,2020. Under the perpetual inventory system, the journal entry for transaction - B - would be