1. $7,000 of merchandise inventory was ordered on September 2, 2009
2. $3,000 of this merchandise was received on September 5, 2009
3. On September 6, 2009, an invoice dated September 4, 2009, with terms of 3/10, net 30 for $3,250 which included a $250 prepaid freight cost, was received.
4. On September 10, 2009, $800 of the merchandise was returned to the seller.
Based on the above information, what would the journal entry for September 10, 2009 include?