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 v/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 inventory system. (Credit occount titles are