Un August $1,$ Sarah's Ihings purchased merchandise on account costing $$50400$ from Electronics Supply Co$.$ On August $7,$ Sarah's returned $9$ defective units that cost $$840$ each. Electronics Supply refunded Sarah's for the merchandise as they have a stated policy that any products may be returned within $15$ days of the date of sale. Assuming Sarah's uses a perpetual inventory system, which of the following journal entries would be recorded for the return of merchandise purchased on account that is not yet paid?