On september 12, ryan company sold merchandise in the amount of $5,800 to johnson company, with credit terms of 2/10, n/30. the cost of the items sold is $4,000. johnson uses the periodic inventory system of accounting for purchases. johnson pays the invoice on september 18, and takes the appropriate discount

the journal entry that johnson makes on september 18 is

(a) 5,684 purchases, cash 5,684
(b) 4,000 accounts payable, merchandise inventory 80, cash 3,920
(c) 5,800 accounts payable, purchases discounts 116, cash 5,684
(d) 5,684 accounts payable, cash 5,684
(e) 5,684 cash, 116 purchases discounts, accounts payable 5,800