Need help working this problem out in the general journal below the question. Thank You! Will rate and thumbs up answer!

EX 5-4 Purchase-related transactions Obj. 2 A retailer is considering the purchase of 250 units of a specific item from either of two suppliers. Their offers are as follows: Supplier One: $400 a unit, total of $100,000, 1/10, n/30, no charge for freight. Supplier Two: $399 a unit, total of $99,750, 2/10, n/30, plus freight of $975. Which of the two offers, Supplier One or Supplier Two, yields the lower price? EXERCISE 5-4 General Journal