On August 31. Ivanhoe Marine had an inventory of 23 boats at a cost of $2,000 each. Ivanhoe 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 43 boats at $2,000 each from Hillside Fibreglass. The boats were shipped FOB destination, terms r/30. 3 The appropriate party paid the freight costs. 6 Received credit of $14,000 for the return of 7 boats purchased on September 3 that were defective. 7 Paid for the September 3 purchase. 9 Sold 23 boats for $3,000 each to Billington Yacht Club on credit. 13 Cash sale of 18 boats for $3,000 each to Birch Island Ferry. 21 Purchased 29 boats at $2,000 each from Johnson Supply, terms n/30. Journalize the September transactions for Ivanhoe Marine, using a perpetual inventory system. (Credit occount titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts, List all debit entries before credit entries.)