On August $31.$ Sunland Marine had an inventory of $21$ boats at a cost of $$2,100$ each. Sunland does not expect any returns from sales of boats. The company uses a perpetual inventory system. During September, the following transactions and events occurred:Sep$\mathrm{.}3$ Purchased $41$ boats at $$2\mathrm{.}100$ each from Hillside Fibreglass. The boats were shipped FOB destination, terms n$/30\mathrm{.}3$ The appropriate party paid the freight costs$\mathrm{.}6$ Received credit of $$10,500$ for the return of $5$ boats purchased on September $3$ that were defective$\mathrm{.}7$ Paid for the September $3$ purchase$\mathrm{.}9$ Sold $21$ boats for $$3,000$ each to Billington Yacht Club on credit$\mathrm{.}13$ Cash sale of $16$ boats for $$3,000$ each to Birch Island Ferry$\mathrm{.}21$ Purchased $24$ boats at $$2\mathrm{.}100$ each from Johnson Supply, terms n$/30.$e to searchJournalize the September transactions for Sunland Marine, using 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