On september 12, ryan company sold merchandise in the amount of $8,200 to johnson company, with credit terms of 3/10, n/30. the cost of the items sold is $5,200. ryan uses the periodic inventory system and the net method of accounting for sales. on september 14, johnson returns some of the merchandise. the selling price of the merchandise is $740 and the cost of the merchandise returned is $470. johnson pays the invoice on september 18, and takes the appropriate discount. the journal entry that ryan makes on september 18 is: