On September 12. Ryan Company sold merchandise in the amount of $8.600 10 Johnson Company, with aedil terms of 2/10 30 The cost of the items sok is $5.400 Johnson uses the periodic inventory system and the per method of accounting for purchases Johnson pays the invoice on September 18, and takes the appropriate discount. The Journal entry that Johnson makes on September 18 is O Cash Purchases discounts Accounts payable 8,428 1721 8,600 8,600 Accounts payable Purchases discounts Cash 172 8,428 8,428 Purchases Cash 8,428 O 5,40e Accounts payable Merchandise inventory Cash 1081 5,292 Accounts payable Cash 8,428 8,428