Kangaroo Jim Company reported beginning inventory of 140 units at a per unit cost of $15. It had the following purchase and sales transactions during the year:

Jan. 14	Sold 60 units at unit sales price of $35 on account.
Apr. 9	Purchased 50 additional units at a per unit cost of $15 on account.
Sept. 2	Sold 80 units at a sales price of $40 on account.
Dec. 31	Counted inventory and determined 50 units were still on hand.

Record each transaction, assuming that Kangaroo Jim Company uses a PERIODIC inventory system.

This is what I have so far:

This is what I am confused on:

No Date General Journal Debit Credit Jan. 14Accounts Receivable 2,100 Sales Revenue 2,100 2 Jan. 14 Cost of Goods Sold 900 Inventory 900 3 Apr. 9 Inventory 750 Accounts Pavable 750 4 Sept. 2Accounts Receivable 3,200 Sales Revenue 3,200 Sept. 2 No Journal Entry Required