On July $15,2024,$ the Niche Car Company purchased $3,000$ tires from the Treadwell Company for $$30$ each. The terms of the sale were $210/$

$,$ n$30/$

$.$ Niche uses a perpetual inventory system and the gross method of accounting for purchase discounts.

Required:

Prepare the journal entries to record the purchase on July $15$ and payment on July $23,2024.$

Prepare the journal entry for the payment, assuming instead that it was made on August $15,2024.$