On August 31, Cullumber Marine had an inventory of 22 boats at a cost of 52,000 each. Cullumber 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 42 boats at $2.000 eachfrom Hillside Fibregass. The boats were shipped FOB destination, terms n/30. 3. The appropriate party paid the freight costs 6 Received credit of $12.000 for the return of 6 boats purchased on September 3 that were defective. 7 Paid for the September 3 purchase. 9 Sold 22 boats for 53,000 each to Billington Yacht Club on credit. 13 Cashsale of 17 boats for $3,000 each to Birchisland Ferry. 21 Purchased 29 boats at $2.000 each from Johnson Supply, terms n/30. Joumalize the September transactions for Cullumber Marine using a perpetual inventory system. (Credit account titles ore gutomatically indented when the amount is entered. Do not indent manually if no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts, (ist all debit entries before credit entries.) Determine the number of boats the company should have remaining on September 30 . Number of boats boats