Later that day, Berthold's receives the shipment of cleaning supplies that they had ordered from SaniMax. The shipping workers immediately discover that one of the boxes is leaking, and upon opening it discover that the box, which is full of bottles of cleaning solution, has been damaged in shipment and every bottle is punctured. The contents of this box is determined to be valued at $125. The rest of the $450 order is not harmed. When Monique receives word of the damaged shipment, she decides to let Sam handle it so that he can process a return on his own. What accounts would be debited and credited in this transaction, and by how much?