The Wheatland Company purchased merchandise on account from a supplier for $18,400, terms 1/10, n/30. The Wheatland Company returned $2,200 of the merchandise and received full credit.

a. What is the amount of cash required for the payment within the discount period? $

b. Under a perpetual inventory system, what account is credited by The Wheatland Company to record the return?

- Accounts receivable

-Cost of merchandise sold

- Credit card expense

- Delivery expense

- Merchandise inventory

- Sales