Select apparel purchased 90 new shirts and recorded a total cost of $2,789 determined as follows: invoice cost $ 2,300 shipping charges 192 import taxes and duties 159 interest (6.0%) on $2,300 borrowed from the bank to finance the purchase 138 $ 2,789 required: prepare the journal entry to record this purchase in the correct amount, assuming a perpetual inventory system. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field.)