Grouper Ltd. had beginning inventory of 54 units that cost $102 each. During September, the company purchased 208 units on account at $102 each, returned 8 units for credit, and sold 153 units at $201 each. (a) Journalize the September transactions, assuming that Grouper 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 0 for the amounts.) Account Titles and Explanation Debit Credit Accounts Payable (To record purchase of units) Accounts Payable Inventory (To record return of defective units) Accounts Receivable Sales Revenue (To record sales on account) Cost of Goods Sold (To record cost of goods sold)