The Stationery Company purchased merchandise on account from a supplier for $28,900, terms 1/10, n/30. The Stationery

Question:

The Stationery Company purchased merchandise on account from a supplier for $28,900, terms 1/10, n/30. The Stationery Company returned $6,100 of the merchandise and received full credit.
a. What is the amount of cash required for the payment?
b. Under a perpetual inventory system, what account is credited by The Stationery Company to record the return?