On September 12, Vander Company sold merchandise in the amount of $6,600 to Jepson Company, with credit terms of 2/10, 1/30. The cost of the items sold is $4,400. Jepson uses the periodic inventory system and the gross method of accounting for purchases. Jepson pays the invoice on September 18, and takes the appropriate discount. The journal entry that Jepson makes on September 18 is: Purchases Cash 6,468 6,468 6,600 Accounts payable Merchandise inventory Cash 132 6,468 6,600 Accounts payable Purchases discounts Cash 132 6,468 Cash Accounts receivable 6,468 6,468 Cash Purchases discounts Accounts payable 6,468 132 6,600