On September 1, Blossom Marine had an inventory of 20 boats at a cost of $2,000 each. Blossom 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 40 boats at $2,000 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 $8,000 for the return of 4 boats purchased on September 3 that were defective. 7 Paid for the September 3 purchase. 9 Sold 20 boats for $3,000 each to Billington Yacht Club on credit. 13 Cash sale of 15 boats for $3,000 each to Birch Island Ferry. 21 Purchased 25 boats at $2,000 each from Johnson Supply terms n/30. (a) Journalize the September transactions for Blossom 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 titles and enter O for the amounts.)