Which of the following permanent account is changed during the closing process? None of these answer choices are correct. Share Capital-Ordinary. Unearned Service Revenue. Retained Earnings. Nimer Co. returned defective goods costing $10,000 to Rama Co. on March 16. The goods were purchased on March 10, on credit, terms 2/10, n/30. The entry by Nimer Co. on March 16 to record the returned of goods :(assume that the company uses the perpetual system) Accounts Payable..... 10,000 Merchandise Inventory.......... 300 Cash... --- 9,700 Accounts Payable..... 10,000 Merchandise Inventory......... 10,000 Accounts Payable.......... 10.000