Cullumber Corporation sold goods to Riverbed Decorators for $79,500 on September 1,2025 , accepting Riverbed's $79,500, 6month, 6% note. Prepare Cullumber's September 1 entry assuming that Cullumber uses a periodic inventory system, December 31 annual adjusting entry, and March 1 entry for the collection of the note and interest. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Record journal entries in the order presented in the problem.)