I have an accounting question. I am doing my homework right now and this was the question. (I am journalizing entries.

I have an accounting question. I am doing my homework right now and this was the question. (I am journalizing entries.)

On May 1, purchased merchandise on account from Hauke Wholesale Supply for $8,100, terms 1/10, n/30.

My answer was May 31 cr. accounts pay 8100

                                          dr. inventory 8100

My answer got marked wrong when I submitted it. Does the order of this entry matter? For example, would I dr. inventory first and cr. acccounts payable second?