On September 12,Vander Company Sold Merchandise in the Amount of $5,800

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

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