On September 12, Ryan Company Sold Merchandise in the Amount

On September 12, Ryan Company sold merchandise in the amount of $5,800 to Johnson Company, with credit terms of 2/10, n/30. The cost of the items sold is $4,000.
- Johnson uses the periodic inventory system and the net method of accounting for purchases. The journal entry that Johnson will make on September 12 is:

A) $$\begin{array} { | l | r | r | } \hline \text { Merchandite inventory } & 5,800 & \\\hline \text { Accounts payable } & & 5,800 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Purchases } & 5,800 & \\\hline \text { Accounts payable } & & 5,800 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Merchandite inventory } & 5,684 & \\\hline \text { Accounts payable } & & 5,684 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Purchases } & 5,684 & \\\hline \text { Accounts payable } & & 5,684 \\\hline\end{array}$$
E) $$\begin{array} { | l | l | l | } \hline \text { Accounts payable } & 4,000 & \\\hline \text { Merchandite inventory } & & 4,000 \\\hline\end{array}$$