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

Account Title	Debit	Credit
Merchandise inventory	9,000
Accounts payable		9,000

Account Title	Debit	Credit
Accounts payable	5,600
Merchandise inventory		5,600

Account Title	Debit	Credit
Purchases	9,000
Accounts payable		9,000

Account Title	Debit	Credit
Purchases	5,600
Accounts Receivable		5,600

Account Title	Debit	Credit
Purchases	9,000
Accounts Receivable		9,000