Assume that Flint uses a periodic system and prepares financial statements at the end of each month. An inventory count determines that there are 100 units of inventory remaining at September 30. Prepare the adjusting entry that is needed at September 30 to report cost of goods sold. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Date Account Titles and Explanation Sep. 30 eTextbook and Media List of Accounts Debit Credit