On September 12, Vander Company Sold Merchandise in the Amount $\begin{array}{|l|r|r|}\hline \text { Purchases } & 5,800 & \\\hline \text { Accounts payable } & & 5,800 \\\hline\end{array}$

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