A.) On August 1st, 2020, Speneer's Farm Stand purchased inventory of $5,000 on account from Steele's Orchard, a wholesaler of fruit and vegetables. Terms were 2/10,n/30. B.) On August 2, 2020, Spencer's Farm Stand paid freight charges, $300 on the August 1 , 2020 purchase. c.) On August 5th 2020, Spencer's Farm Stand returned $500 of inventory to Steele's Orchard. D.) On August 10th 2020. Spencer's Farm Stand paid Steele's Orchard the balance due. E.) Assume Spencer's Farm Stand paid Steele's Orchard the balance due on August 20th 2020 instead of August 10th, 2020. Under the perpetual inventory system, the journal entry for transaetion - B - would be