ABC Company is a merchandising company and it uses a perpetual inventory system. ABC Company purchases and sells computers. ABC Company uses gross invoice price method to record purchases. The Company had the following transactions during April:

April 3 Purchased 120 computers from a supplier on account. Invoice price of each unit of computer was $100. The terms of purchase were 3/10, n/60.

April 7 Sold 60 of these computers on account for $200 per unit of computer. Credit terms were 1/9, n/30.

April 10 Paid the accounts payable to the supplier.

In order to record the purchase of computers on April 3 in general journal of ABC Company: