On July 15, 2024, the Niche Car Company purchased 2,600 tires from the Treadwell Company for $ 35 each. The terms of the sale were 2/10 , n/30 . Niche uses a perpetual inventory system and the net method of accounting for purchase discounts. If Niche instead uses a periodic inventory system, explain any changes to the journal entries created in Parts 1 and 2 .