The Sun Set Shade Company purchased three pieces of office equipment for a total price of $2,100. One piece of equipment costing $800 was damaged on delivery and was returned to the vendor. The invoice has not been paid. The proper journal entry for the return under a PERPETUAL Inventory system is a b Debit Merchandise Inventory $800; Credit Accounts Payable 5800 Debit Accounts Payable 5800: Credit Office Equipment, 5800 Debit Ace. Payable, 5800; Credit Merchandise Inventory 5800 Debit Accounts Payable $2,100: Credit Purchases $2,100