Concord Ltd. had beginning inventory of 53 units that cost $ 101 each. During September, the company purchased 208 units on account at $ 101 each, returned 9 units for credit, and sold 154 units at $ 201 each on account. Journalize the September transactions, assuming that Concord 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 Concord 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) e Textbook and Media List of Accounts Assume that Concord Ltd. uses a periodic system and prepares financial statements at the end of each month. An inventory count determines that there are 98 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 Ofor the amounts.) Date Account Titles and Explanation Debit Credit Sep. 30 e Textbook and Media List of Accounts