Prepare journal entries for September 2014 to record the following transactions for X-cell Inc. Assume a perpetual inventory system. Enter the transaction letter as the description when preparing a journal entry. When a transaction requires two separate journal entries, use the same letter for both descriptions. Dates must be entered in the format dd/mmm (ie. 15/Jan). September 9: X-cell Inc. sold merchandise that cost $5,610 to Stake Technology Inc. for $6,600 under credit terms of n/30, FOB shipping point. September 10: Stake Technology Inc. requested a price reduction on the September 9 sale because the merchandise did not meet specifications. Sent Stake Technology Inc. a credit memorandum for $2,800 to resolve the issue. September 12: Received Stake Technology Inc.'s payment of the amount due from the September 9 sale. September 15: X-cell Inc.'s merchandise was sold to Velor Inc. for $7,100 under credit terms of 2/15, n/90, FOB shipping point. The cost of the merchandise was $5,680. September 22: Received Velor Inc.'s payment of the amount due from the September 15 sale. September 28: X-cell Inc. sold merchandise to ABC Inc. that cost $7,055 for $8,300 cash. Please use the '+' and '-' buttons to change the number of accounts (if necessary) for each journal entry.