On September $12,$ Vander Company sold merchandise in the amount of $$9,600$ to Jepson Company, with credit terms of $\frac{2}{10},\frac{n}{30}.$ The cost of the items sold is $$5,900.$ Jepson uses the periodic inventory system and the gross method of accounting for purchases. The journal entry that Jepson will make on September $12$ is:

Multiple Choice

$\backslash$table$[[$Account Title,Debit,Credit$],[$Purchases$,5,900,],[$Accounts Receivable,,$5,900]]$

$\backslash$table$[[$Account Title,Debit,Credit$],[$Purchases$,9,600,],[$Accounts payable,,$9,600]]$

$\backslash$table$[[$Account Title,Debit,Credit$],[$Accounts payable,$5,900,],[$Merchandise inventory,,$5,900]]$

$\backslash$table$[[$Account Title,Debit,Credit$],[$Merchandice inventorv,$9.$ fa$,]]$