Presented here are selected transactions for Alpine Tours Inc. during September of the current year. Alpine Tours uses a periodic inventory system. Alpine Tours estimates a return rate of 5% based on past experience. Sept. 2 Purchased equipment on account for $69,500, terms n/30, FOB destination. 3 4 6 7 84 9 10 17 20 21 22 23 28 Freight charges of $880 were paid by the appropriate party on the September 2 purchase of equipment. Purchased supplies for $3,800 cash. Purchased inventory on account from Winterholt Corp. at a cost of $62,500, terms 1/15, n/30, FOB shipping point. Freight charges of $1,600 were paid by the appropriate party on the September 6 inventory purchase. Returned damaged goods costing $5,500 that were originally purchased from Winterholt on September 6. Received a credit on account. Sold goods costing $16,100 to Fischer Limited for $19,600 on account, terms n/30, FOB destination. Freight charges of $370 were paid by the appropriate party on the September 9 sale of inventory. Received the balance due from Fischer. Paid Winterholt the balance due. Purchased inventory for $5,400 cash. Sold inventory costing $18.700 to Kun-Tai Inc. for $27,300 on account, terms n/30, FOB shipping point. Freight charges of $600 were paid by the appropriate party on the September 22 sale of inventory. Kun-Tai returned goods sold for $10,000 that cost $6,900. The merchandise was restored to inventory. Assume that Alpine Tours did not take advantage of the 1% purchase discount offered by Winterholt and paid Winterholt on October 3 instead of September 20. Record the entry that Alpine Tours would make on October 3 and determine the cost of missing this purchase discount to Alpine Tours. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Oct. 3 Debit Credit The cost of missing purchase discount $ List of Accounts