The proper journal entry to record the receipt of inventory purchased on account in a perpetual inventory system would be: jan 1 inventory 540.00 accounts payable 540.00 jan 1 office supplies 540.00 accounts payable 540.00 jan 1 purchases 540.00 accounts payable 540.00 jan 1 purchases 540.00 accounts receivable 540.00

Jan 1 Inventory 540.00 Accounts Payable 540.00

Inventory Would be debited by 540 and Accounts payable will be credited by 540

Explanation:

the assumption the narrator makes in this excerpt is that the messages he heards were going to hurt the narrator's mom; the narrator just springs in to action. the narrator doesn't specify in this excerpt why he believes that the messages present a problem that requires protection.