it's not "31,300" for April 14th and May 13th has two entries that add up to 31,300 that I cannot figure out.

Comprehensive Problem 3 Part 1: Selected transactions completed by Kornett Company during its first fiscal year ended December 31, 2045, were as follows: 1. Journalize the selected transactions. Assume 360 days per year. If no entry is required, select "No entry required" from the dropdown and leave the amount boxes blank. For a compound transaction, if amount box does not require an entry, leave it blank. Apr. 14: Purchased $31,300 of merchandise on account, terms 1/10, n/30. The perpetual inventory system is used to account for inventory. Date Description Debit Credit Apr. 14 Inventory Accounts Payable May 13: Paid the invoice of April 14 after the discount period had passed. Date Description Debit Credit May 13 Accounts Payable Inventory Cash 31,300