On September 12, Vander 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:

• Purchases	5,600
  Accounts receivable		5,600

• Merchandise inventory	9,000
  Accounts payable		9,000

• Purchases	9,000
  Accounts payable		9,000

• Purchases	9,000
  Accounts receivable		9,000

• Accounts payable	5,600
  Merchandise inventory		5,600