Perpetual System On September 12, Evans, Inc., purchased merchandise for $4, 500, with terms of 2/10, On September 16, the firm returned $500 of the merchandise to the seller. Payment of the account occurred on September 19. Evans uses the perpetual inventory system. Required a. Prepare the journal entries for September 12, September 16, and September 19. b. Assuming that the account was paid on September 25, prepare the journal entry for payment in that date.