Sarasota Ltd. had beginning inventory of 55 units that cost $100 each. During September, the company purchased 208 units on account at $100 each, returned 9 units for credit, and sold on account 157 units at $201 each. Assume that Sarasota uses a periodic system and prepares financial statements at the end of each month. An inventory count determines that there are 97 units of inventory remaining at September 30. Prepare the adjusting entry that is needed at September 30 to report cost of goods sold. (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 0 for the amounts. List all debit entries before credit entries.)