PENTER VERSION BACK NEX Brief Exercise 8-9 (Part Level Submission) Whispering Winds Ltd. had beginning inventory of 54 units that cost $104 each. During September, the company purchased 207 units on account at $104 each, returned 6 units for credit, and sold 153 units at $202 each. (a) Journalize the September transactions, assuming that Whispering Winds Ltd. uses 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 0 for the amounts.) Account Titles and Explanation Debit Credit (To record purchase of units) (To record return of defective units): (To record sales on account) 1031 AM 46 ENG