On September 12, Ryan Company sold merchandise in the amount of $9,800 to Johnson Company, with credit terms of 3/10, n/30. The cost of the items sold is $6,000. Johnson uses the periodic inventory system and the net method of accounting for purchases. The journal entry that Johnson will make on September 12 is:

Multiple Choice

• Merchandise inventory	6,000
  Accounts payable		6,000

• Purchases	9,800
  Accounts payable		9,800

• Accounts payable	9,800
  Merchandise inventory		9,800

• Merchandise inventory	9,506
  Accounts payable		9,506

• Purchases	9,506
  Accounts payable		9,506