Presented here are selected transactions for Toth Company during September of the current year. Toth Company uses a perpetual inventory system. Sept. 2 Purchased equipment on account for $61,900, terms n/30, FOB destination. 3 Freight charges of $970 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 Southlake Corp. at a cost of $63,800, terms 1/15, n/30, FOB shipping point. 7 Freight charges of $1,800 were paid by the appropriate party on the September 6 inventory purchase. 8 Returned damaged goods costing $5,200 that were originally purchased from Southlake Corp. on September 6. Received a credit on account. Sold goods costing $15,400 to Fischer Limited for $20,000 on account, terms 2/10, n/30, FOB destination. 9 10 Freight charges of $410 were paid by the appropriate party on the September 9 sale of inventory. 17 Received the balance due from Fischer. 20 Paid Southlake Corp. the balance due. 21 Purchased inventory for $6,400 cash. 22 Sold inventory costing $18,900 to Kun-Tai Inc. for $ 27,900 on account, terms n/30, FOB shipping point. 23 28 Freight charges of $400 were paid by the appropriate party on the September 22 sale of inventory. Kun-Tai returned goods sold for $9,500 that cost $7,000. The merchandise was restored to inventory. Record the September transactions on Toth Company's books. (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 o for the amounts. Round answers to the nearest whole dollar, e.g. 5,275.) Date Account Titles and Explanation Debit Credit Sept. 2 Equipment 61900 Accounts Payable 3 No Entry 0 No Entry 4 Supplies 3800 Cash 6 Purchases 63800 Accounts Payable 7 Freight In 1800 Cash 8 Accounts Payable 5200 Purchase Returns and Allowances 9 Accounts Receivable 20000 Sales (Sale of merchandise on account) 9 (Cost of goods sold recorded) 10 . 17 20 21 22 (Sale of merchandise on account) 22 (Cost of goods sold recorded) 23 28 (Return of merchandise) 28 (Return of merchandise, assuming goods are resaleable and returned to inventory) List of Accounts Assume that Toth Company did not take advantage of the 1% purchase discount offered by Southlake Corp. and paid Southlake Corp. on October 3 instead of September 20. Record the entry that Toth Company would make on October 3 and determine the cost of missing this purchase discount to Toth Company. (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 o for the amounts. Round answers to the nearest whole dollar, e.g. 5,725.) Date Account Titles and Explanation Debit Credit Oct. 3 The cost of purchase discount lost is $