On September 1, Sandhill Marine had an inventory of 23 boats at a cost of $2,100 each. Sandhill 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 $2,100 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 $14,700 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 25 boats at $2,100 each from Johnson Supply terms n/30. Journalize the September transactions for Sandhill 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 for the amounts.) Date Credit Debit Account Titles and Explanation (To record purchase of boats from Hillside Fiberglass) (To record freight costs) (To record return of defective boats) (To record payment for purchases) (To record sale of boats) (To record the cost of goods sold) (To record cash sales) (To record the cost of goods sold for cash) (To record the purchase of boats from Johnson supply) Determine the number of boats the company should have remaining on September 30. Number of boats boats