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On August 31. Carla Vista Marine had an irventory of 23 boats at a cont of 51,900 each Carla Vista does not expect aryy returms from salrs of bosts. The cornpany usen a perpetial inventory system. During September, the following trancactions and events occurred: Sep. 3 Purchased 43 boats at 51.900 each from Hillside Fibreglass. The boats were shipped FOB destination, termsn/30 3. The appropriate party pald the freight costs. . 6 Received credit of $13,300 for the refurn of 7 boats purchased en 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 23 boats at 31,900 each from Johnson Supply, terms n330. Determine the number of boats the company should have remaining on September 30 . Number of boats boats