Use the following information for the ten $(10)$ questions that follow.

Company A $($A$)$ sells merchandise to Company B $($B$)$ that B intends on reselling to retail consumers. B purchases the merchandise under the terms of $5/15$ n$/30.$ B purchases $100$ units at a cost of $$8$ per unit. The cost to A of the merchandise sold was $$5$ per unit.

After $10$ days, B returns $10$ units to A$.$ There were no defects in the products and A intends on reselling these $10$ items at a later date.

After $14$ days, B pays what it owes to A$.$

Question $32$ pts

What is the impact to the income statement for B as a result of the purchase of the $100$ items, less the $10$ items returned?