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

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