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. 3 Purchased 41 boats at $2.100 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 $10.500 for the return of 5 boats purchased on September 3 that were defective. 7 Paid for the September 3 purchase. 9 Sold 21 boats for $3,000 each to Billington Yacht Club on credit. 13 Cash sale of 16 boats for $3,000 each to Birch Island Ferry. 21 Purchased 24 boats at $2,100 each from Johnson Supply, terms n/30. Date Account Titles and Explanation (To record purchase of boats from Hillside Fiberglass) (To record freight costs) (To record sale of boats) Debit Credit (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 boats