Ayayai Ltd. had beginning inventory of 54 units that cost $100 each. During September, the company purchased 202 units on account at $100 each, returned 8 units for credit, and sold 154 units at $200 each on account. Journalize the September transactions, assuming that Ayayai Ltd. uses a perpetual inventory system. (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 for the amounts Account Titles and Explanation Debit Credit (To record purchase on account) (To record purchase return) (To record sales on account) (To record cost of goods sold) e Textbook and Media List of Accounts Journalize the September transactions, assuming that Ayayai Ltd. uses a periodic inventory system. (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 for the amounts. Account Titles and Explanation Debit Credit (To record purchase on account) (To record purchase return) (To record sales on account) Assume that Ayayal Ltd. uses a periodic system and prepares financial statements at the end of each month. An Inventory count determines that there are 94 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 litles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account litles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Sep. 30