Recording Purchases-Perpetual System On September 12, Evans, Inc. purchased merchandise for $4,000 with terms of 2/10, /30. On September 16, the firm returned $1,000 of the merchandise to the seller. Payment of the account occurred on September 19. Evans uses the perpetual inventory system Finish Time le a.Prepare the journal entries for September 12, September 16, and September 19. General Journal Date Description Debit Sept 12 To record purchase of merchandise, terms 2/10, n/30 16 To record returned merchandse To record the paid amount due within the discount period Sor the September 12 b. Assuming that the account was paid on September 25, prepare the journal entry for payment on that date. General Journal Sept 25 4