Sandhill Corporation sold goods to Monty Decorators for $73,500 on September 1, 2025, accepting Monty's $73,500,6-month, 6\% note. Prepare Sandhill's September 1 entry assuming that Sandill uses a periodic inventory system, December 31 annual adjusting entry, and March 1 entry for the collection of the note and interest. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Record journal entries in the order presented in the problem.)