On October 1, Courtland Company sold merchandise in the amount of $8,200 to Carter Company, with credit terms of 2/10, n/30. The cost of the items sold is $5,200. Courtland uses the periodic inventory system. On October 4, Carter returns some of the merchandise. The selling price of the merchandise is $1,700 and the cost of the merchandise returned is $950. Carter pays the invoice on October 8, and takes the appropriate discount. The journal entry that Courtland makes on October 8 is: