Winsor Co. records purchases at net amounts. On May 5 Winsor purchased merchandise on account, $80,000, terms 2/10, n/30. Winsor returned $6,000 of the May 5 purchase and received credit on account. At May 31 the balance had not been paid.

The amount to be recorded as a purchase return is

$6,120.

$5,400.

$5,880.

$6,000.