On September $1,$ the beginning of its fiscal year, the Coop had an inventory of $5$ water bottles with BU logo$.$ Each bottle were purchased last semester at a cost of $$6$ each. During the month of September, the following transactions occurred. Don't record any sales taxes.

Instructions: Record the following transactions. When there is more than one debit account or more than one credit account for a journal entry, enter the accounts in the same order as they appear on the dropdown list. When there are two journal entries, the first one is the recognition of the sale and the second one the adjustment to the inventory account.

Sept $1$: Purchased $50$ bottles for $$6$ each from Bootle Ltd$.$ on account, terms $3/15.$ n$/30.$

Sept $1$: Coop paid $$15$ cash for the delivery of the bottles.

Sept $7$: Sold $20$ bottles during frosh week at $$10$ each in cash.

Sept $8$: Sold $5$ bottles for $$10$ each to Restaurant Pizzaville, on account, terms $2/10.$ n$/30.$