Darlington Company experienced the following business events during its first month of operations. The company uses the perpetual inventory system. The company purchased $13,100 merchandise on account under terms 2/10, n/30

the company returned 1,800 of merchandise to the supplier before payment was made

The liability was paid within the discount period.

All if the merchandise purchased was sold for $20,000 cash

what effect will the return of merchandise to the supplier have on Darlington's financial statements?