Bridgeport ltd$.$ Had begininhg inventiry of $52$ units tgat cost $$102$ each. Diring september, the company purchased $201$ units on account at $$102$ each, returbed $6$ units for credit, and sold on account $156$ units at $$202$ each. Assume that bridgeport uses a periodic system and prepares financial statements at the end of each month. An inventory count determines that there are $91$ units of inventory remaining at September $30.$ Prepare the adjusting entry that is needed at september $30$ to report cost of goods sold