A company using the perpetual inventory system purchased inventory worth $510,000 on account with credit terms of 3/15, n/45 Defective inventory of $80,000 was retumed 3 days and the scoots were tyd the company paid the invoice 30 days later, the journal entry to record the payment would be, OA $442,900 debit to Accounts Payable. $12.900 credit to Merchandise Inventory, and $430,000 OB. $510,000 debit to Accounts Payable, $497,100 creat to Cash, and $12,000 credit to Merchandise Inventory Oc. $510,000 debit to Accounts Payable and $510,000 credit to Cash OD. $430,000 debit to Accounts Payable and $430,000 credit to Cash