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: