220 Washington Warehouse is a small retail business that specializes in the sale of top-of- the line televisions. This year, the store has begun to carry the Flat TV manufactured by Bass co. Thus far, Washington has recorded the following transactions involving the flat TV: Jan. 5 Purchased 8 flat TV's at a unit cost of $1,400 Jan 18 - Purchased 5 additional Flat TV's at 1/ 400 each Feb 12 - Sold 9 Flat TVs to the Juke Hotel for $ 15,300 If Washington uses a perpetual inventory system, the journal entry to record the purchase on January 18th would include which of the following