Journalize the following transactions that occurred in September for River Works, assuming the perpetual inventory system is being used. No explanations are needed. Identify each accounts payable and accounts receivable with the vendor or customer name. $($Record debits first, then credits. Exclude explanations from journal entries. Assume the company records sales using the gross method.$)$

View the transactions.

Transactions

Sep. $3$ Purchased merchandise inventory on account from Shamrock Wholesalers, $$4,000.$ Terms $1/15,$ n$/$EOM$,$ FOB shipping point.

Sep. $4$ Paid freight bill of $$75$ on September $3$ purchase.

Sep. $4$ Purchase merchandise inventory for cash of $$1,900.$

Sep. $6$ Returned $$1,100$ of inventory from September $3$ purchase.

Sep. $8$ Sold merchandise inventory to Dallas Company, $$5,500,$ on account. Terms $3/15,$ n$/35.$ Cost of goods, $$2,365.$

Sep. $9$ Purchased merchandise inventory on account from Hometown Wholesalers, $$12,000.$ Terms $\frac{3}{10},\frac{n}{30},$ FOB destination.

Sep. $10$ Made payment to Shamrock Wholesalers for goods purchased on September $3,$ less return and discount.

Sep. $12$ Received payment from Dallas Company, less discount.

Sep. $13$ After negotiations, received a $$200$ allowance from Hometown Wholesalers.

Sep. $15$ Sold merchandise inventory to Roast Coffee Company, $$3,300,$ on account. Terms $2/10,$ n$/$EOM$.$ Cost of goods, $$1,320.$

Sep. $22$ Made payment, less allowance, to Hometown Wholesalers for goods purchased on September $9.$

Sep. $23$ Roast Coffee Company returned $$900$ of the merchandise sold on September $15.$ Cost of aoods. $$360.$

Transactions

Cost of goods, $$2,365.$

Sep. $9$ Purchased merchandise inventory on account from Hometown Wholesalers, $$12,000.$ Terms $\frac{3}{10},\frac{n}{30},$ FOB destination.

Sep. $10$ Made payment to Shamrock Wholesalers for goods purchased on September $3,$ less return and discount.

Sep. $12$ Received payment from Dallas Company, less discount.

Sep. $13$ After negotiations, received a $$200$ allowance from Hometown Wholesalers.

Sep. $15$ Sold merchandise inventory to Roast Coffee Company, $$3,300,$ on account. Terms $2/10,\frac{n}{E}OM.$ Cost of goods, $$1,320.$

Sep. $22$ Made payment, less allowance, to Hometown Wholesalers for goods purchased on September $9.$

Sep. $23$ Roast Coffee Company returned $$900$ of the merchandise sold on September $15.$ Cost of goods, $$360.$

Sep. $25$ Sold merchandise inventory to Southbend Company for $$1,900$ on account that cost $$722.$ Terms of $\frac{1}{10},\frac{n}{30}$ was offered, FOB shipping point.

Sep. $26$ After negotiations, granted a $$200$ allowance to Southbend Company for merchandise purchased on September $25.$

Sep. $29$ Received payment from Southbend Company, less allowance and discount.

Sep. $30$ Received payment from Roast Coffee Company, less return.