A company that reports segment information had average total assets of $1,546,450 and total net income of $626,700. Segment A had average total assets of $939,800 and segment operating income of $316,300. Segment B had average assets of $606,650 and segment operating income of $310,400. The segment return on assets for Segment B is:

• 51.2%

• 50.5%

• 60.8%

• 33.7%

• 40.5%

Wexim Toys purchased merchandise from a supplier on credit, terms 1/10, n/30 for $12,700. Three days later, the company returned $2,800 of the merchandise. When recording the return transaction, the company would record:

• $2,800 in the Accounts Payable Cr. column and $2,800 in the Inventory Dr. column of the purchases journal.

• Debit Accounts Payable $2,800 and credit Inventory $2,800 in the general journal.

• $2,800 in the Cash Cr. column and $2,800 in the Inventory Cr. column in the cash disbursements journal.

• Debit Cash $2,800 and credit Inventory $2,800 in the general journal.

• $2,800 in the Accounts Payable Dr. column and $2,800 in the Cash Cr. column of the cash disbursements journal.