recording purchases dawson enterprises uses the perpetual system to record inventory transactions. dawson had the following transactions in april: on april 1, dawson purchased merchandise on credit for $25,150 with terms 2/10, n/30. on april 2, dawson purchased merchandise on credit for $28,200 with terms 3/15, n/25. on april 9, dawson paid for the purchase made on april 1. on april 25, dawson paid for the merchandise purchased on april 2.