3. On May 1, Anders Company purchased merchandise in the amount of $5,800 from Shilling, with credit terms of 2/10, 1/30. Anders uses the perpetual inventory system and the gross method. The journal entry or entries that Anders will make on May 1 is: a) Sales 5,800 Accounts receivable 5,800 b) Merchandise inventory 5,800 Accounts payable 5,800 c) Accounts payable 5,800 Sales 5,800 d) Merchandise Inventory 5,800 Cash 5,800 e) Purchases 5,800 Accounts payable 5,800