Sep 4 Sep 2 Purchased equipment on account for $65,000, terms n/30 (i no discount offered), FOB destination. Sep 3 Freight charges of $950 were paid by the appropriate party on the September 2 purchase of equipment. Purchased supplies for $4,000 cash. Sep 6 Purchased inventory on account from Hillary Corp. at a cost of $65,050 terms 1/15, n/30, FOB shipping point. Sep 7 Freight charges of $1,600 were paid by the appropriate party on the September 6 inventory purchase. Sep 8 Returned damaged goods costing $4,800 that were originally purchased from Hillary on September 6. Received a credit on account. Sep 9 Sold goods costing $ 16,000 to Fischer Limited for $20,000 on account, terms 2/10, n/30, FOB destination. Sep 10 Freight charges of $340 were paid by the appropriate party on the September 9 sale of inventory. Sep 17 Received the balance due from Fischer. Sep 20 Paid Hillary the balance due. Sep 21 Purchased inventory for $6,000 cash. Sep 22 Sold inventory costing $20,000 to Kun-Tai Inc. for $27,000 on account, terms n/30, FOB shipping point. Sep 23 Freight charges of $500 were paid by the appropriate party on the September 22 sale of inventory. Sep 28 Kun-Tai returned goods sold for $9,300 that cost $7,000. The merchandise was in good condition and restored to inventory. a) Create September transactions in the General Journal of Norlan's books. Using a perpetual inventory system