4) Farthington Soccer Supplies purchases merchandise from a supplier on credit, terms 2/10, n/30 for $15,300. Assume the company uses a perpetual inventory system, and records purchases using the gross method. When recording the purchase transaction in its purchases journal, Farthington would enter: 4) A) S15,300 in the Inventory Dr. column, $14,994 in the Accounts Payable Cr. column, and $306 in the Purchase Discount Cr.column B) $15,300 in the Accounts Payable Cr. column and $15,300 in the Inventory Dr. column. C) S15,300 in the Accounts Payable Cr. column and S15,300 in the Supplies Dr. column. D) S15,300 in the Other Accounts Dr. column and $15,000 in the Inventory Cr. column. E) $14,994 in the Inventory Dr. column and $14,994 in the Accounts Payable Cr.column