Sellers Co., a furniture wholesaler, sells merchandise to Beyer Co. on account, $14,500, terms 2/10, n/30. The cost of the merchandise sold is $8,800. Sellers Co. issues a credit memorandum for $3,750 for merchandise returned and subsequently receives the amount due within the discount period. The cost of the merchandise returned is $2,100. If no account or activity is affected, select "No Effect" from the dropdown list and leave the corresponding number entry box blank. Enter account decreases and cash outflows as negative amounts