Presented here are selected transactions for Alpine Tours Inc. during September of the current year. Alpine Tours uses a perpetual inventory system.

Sept. 2 Purchased equipment on account for $69,500, terms n/30, FOB destination. 3 Freight charges of $880 were paid by the appropriate party on the September 2 purchase of equipment. 4 Purchased supplies for $3,800 cash. 6 Purchased inventory on account from Winterholt Company at a cost of $62,500, terms 1/15, n/30, FOB shipping point. 7 Freight charges of $1,600 were paid by the appropriate party on the September 6 inventory purchase. 8 Returned damaged goods costing $5,500 that were originally purchased from Winterholt Company on September 6. Received a credit on account. 9 Sold goods costing $16,100 to Fischer Limited for $19,600 on account, terms 2/10, n/30, FOB destination. 10 Freight charges of $370 were paid by the appropriate party on the September 9 sale of inventory. 17 Received the balance due from Fischer. 20 Paid Winterholt Company the balance due. 21 Purchased inventory for $5,400 cash. 22 Sold inventory costing $18,700 to Kun-Tai Inc. for $27,300 on account, terms n/30, FOB shipping point. 23 Freight charges of $600 were paid by the appropriate party on the September 22 sale of inventory. 28 Kun-Tai returned goods sold for $10,000 that cost $6,900. The merchandise was restored to inventory. Write the journal entires