Good evening:

How do I journalize a purchase transaction for perpetual inventory? The company bought $105,900 worth of PegaBlock toys on credit terms of 2/10, n/45.

do your own homework. read the rules of this site

This is easier than you think, if you think through the details of what you've just done, isntead of looking at it as a completely new thing.

First, what have you purchased? What kind of account is it? How do you add to that kind of account?

Second, you bought it on credit. That's something you should have learned before getting to merchandising and it hasn't change.

This is really not much different than purchasing supplies on account.

At least give stuff like this a try first.