The following is a series of related transactions between Siogo Shoes, a shoe wholesaler, and Sole Mates, a chain of retail shoe stores: Feb.9 Siogo Shoes sold Sole Mates 100 pairs of hiking boots on account, terms 1/10, n/30. The cost of these boots to Siogo Shoes was $60 per pair, and the sales price was $100 per pair. Record this series of transactions in the general journal of Sole Mates: Date General Journal Debit Credit Inventory 9900 Accounts Payable 9900 why is it not $10,000?