Presented here are selected transactions for Toth Company during September of the current year. Toth Company uses a perpetual inventory system. Sept. 2 Purchased equipment on account for $70,400, terms n/30, FOB destination. 3 Freight charges of $1,020 were paid by the appropriate party on the September 2 purchase of equipment. 4 Purchased supplies for $4,100 cash. 6 Purchased inventory on account from Southlake Corp. at a cost of $58,500, terms 1/15, n/30, FOB shipping point. 7 Freight charges of $1,700 were paid by the appropriate party on the September 6 inventory purchase. 8 Returned damaged goods costing $5,200 that were originally purchased from Southlake Corp. on September 6. Received a credit on account. 9 Sold goods costing $16,300 to Fischer Limited for $18,400 on account, terms 2/10, n/30, FOB destination. 10 Freight charges of $400 were paid by the appropriate party on the September 9 sale of inventory. 17 Received the balance due from Fischer. 20 Paid Southlake Corp. the balance due. 21 Purchased inventory for $6,300 cash. 22 Sold inventory costing $20,100 to Kun-Tai Inc. for $25,700 on account, terms n/30, FOB shipping point. 23 Freight charges of $600 were paid by the appropriate party on the September 22 sale of inventory. 28 Kun-Tai returned goods sold for $9,400 that cost $7,400. The merchandise was restored to inventory. (b) Assume that Toth Company did not take advantage of the 1% purchase discount offered by Southlake Corp. and paid Southlake Corp. on October 3 instead of September 20. Record the entry that Toth Company would make on October 3 and determine the cost of missing this purchase discount to Toth Company. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Round answers to the nearest whole dollar, e.g. 5,725.) Debit Credit Date Account Titles and Explanation Oct. 3 The cost of purchase discount lost is $