Cooper Law Offices has the following source document from one of its suppliers: Description Legal paper Ink cartridge Allen Office Supplies Price per Quantity unit 100 $15 $ 30 40 Total $1,500 $1,200 $ 2,700 Invoice Number: Date of purchase: Payment due: #127874 January 17, 2021 30 days from date of purchase What should Cooper record on the date of the purchase