On January 12, Chirp Corp sold merchandise in the amount of $5,800 to Seeds and Company, with credit terms of 2/10, n/30. The cost of the items sold is $4,000. Seeds and Company uses the perpetual inventory system. The journal entry that Seeds and Company will make on September 12 is: Purchases 5,800 Accounts receivable 5,800 Purchases 4,000 Accounts receivable 4,000 Accounts payable 4,000 Merchandise inventory 4,000 Merchandise inventory 5,800 Accounts payable 5,800