Crane Corporation uses the perpetual inventory system and began business on April 1. During the month Crane made inventory purchases of $85,300 on terms of 3/10,n/30. Crane returned $3,900 worth of goods during the month. Crane made all payments in time to take advantage of the offered cash discounts during the month. Crane sold inventory on account with a value of $73,300 and a markup of 30% on the cost. These were the only imventory transactions during the month. Leo uses the gross method in accounting for cash discounts. Prepare the journal entries related to: (a) Prepare the journal entry related to the purchase of goods. (List debit entry before credit entry. Credit occount tities are automatically indented when the amount is entered. Do not indent manually.)