Grogan Company Purchases Inventory on Account with a Cost of $1300

Grogan Company purchases inventory on account with a cost of $1300 and a retail price of $2600. Grogan Company uses the perpetual inventory method. What journal entry is required on the date of purchase?

A) debit Purchases for $1300 and credit Accounts Payable for $1300
B) debit Purchases for $2600 and credit Cash for $2600
C) debit Inventory for $1300 and credit Accounts Payable for $1300
D) debit Accounts Receivable for $2600 and credit Purchases for $2600