On August $31,$ Oriole Marine had an inventory of $25$ boats at a cost of $$1,800$ each. Oriole does not expect any returns from sales of boats. The company uses a perpetual inventory system. During September, the following transactions and events occurred: Sep. $3$ Purchased $45$ boats at $$1,800$ each from Hillside Fibreglass. The boats were shipped FOB destination, terms n$/30.3$ The appropriate party paid the freight costs. $6$ Received credit of $$16,200$ for the return of $9$ boats purchased on September $3$ that were defective. $7$ Paid for the September $3$ purchase. $9$ Sold $25$ boats for $$3,000$ each to Billington Yacht Club on credit. $13$ Cash sale of $20$ boats for $$3,000$ each to Birch Island Ferry. $21$ Purchased $31$ boats at $$1,800$ each from Johnson Supply, terms n$/30.$ Journalize the September transactions for Oriole Marine, using a perpetual inventary 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. List all debit entries before credit entries.$)$ Date Account Titles and Explanation Debit Credit $($To record purchase of boats from Hillside Fiberglass$)($To record freight costs$)($To record sale of boats$)($To record the cost of goods sold$)($To record cash sales$)($To record the cost of goods sold for cash$)$ Determine the number of boats the company should have remaining on September $30.$ Number of boats