On May 1,Anders Company Purchased Merchandise in the Amount of $5,800

On May 1,Anders Company purchased merchandise in the amount of $5,800 from Shilling,with credit terms of 2/10,n/30.Anders uses the perpetual inventory system and the gross method.The journal entry or entries that Anders will make on May 1 is:

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