On December 28, 2016, Vido Corp purchased 10 units of a new satellite uplink system from TriCorp Communications for $27,000 each. The terms of each sale were 2/10, n/30. Vido Corp uses the gross method to account for purchase discounts and a perpetual inventory system. Vido Corp paid the net-of-discount amount on January 6, 2017. Prepare the journal entries on December 28 and January 6 to record the purchase and payment.