DEF Enterprises purchased inventory worth $20,000 on credit. They paid $5,000 in cash and the rest within 30 days. Requirements: a. Record the purchase of inventory by DEF Enterprises. b. Prepare the journal entry to record the cash payment. c. Determine the accounts payable balance after the cash payment. d. Calculate the amount due within 30 days. e. Analyze the impact of the transaction on the balance sheet.