The Stationery Company purchased merchandise on account from a supplier for $11,600, terms 2/10, n/30. The Stationery Company returned merchandise with an invoice amount of $1,400 and received full credit. a. If The Stationery Company pays the invoice within the discount period, what is the amount of cash required for the payment? 1,400 X b. Under a perpetual inventory system, what account is credited by The Stationery Company to record the return?