On September 12, Ryan Company sold merchandise in the amount of $9,000 to Johnson Company, with credit terms of 2/10, n/30. The cost of the items sold is $5,600. 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:

• Purchases	8,820
  Accounts payable		8,820

• Accounts payable	9,000
  Merchandise inventory		9,000

• Merchandise inventory	5,600
  Accounts payable		5,600

• Merchandise inventory	8,820
  Accounts payable		8,820

• Purchases	9,000
  Accounts payable		9,000