Journalize the following transactions that occurred in September for Lemon Field, assuming the perpetual inventory system is being used. No explanations are needed. Identify each accounts payable and accounts receivable with the vendor or customer name. (Record debits first, then credits. Exclude explanations from journal entries. Assume the company records sales using the gross method.) View the transactions. ... Transactions Sep. 3: Purchased merchandise inventory on account from Sidecki Wholesalers, $4,400. Terms 2/15, n/EOM, FOB shipping point. Sep. 3 Date Accounts Debit Credit Sep. 4 Purchased merchandise inventory on account from Sidecki Wholesalers, $4,400. Terms 2/15, n/EOM, FOB shipping point. Paid freight bill of $55 on September 3 purchase. Sep. 3 Sep. 4 Purchase merchandise inventory for cash of $2,000. Sep. 6 Sep. 8 Returned $500 of inventory from September 3 purchase. Sep. 9 Sep. 10 Sep. 12 Sep. 13 Sold merchandise inventory to Duluth Company, $5,600, on account. Terms 1/15, n/35. Cost of goods, $2,688. Purchased merchandise inventory on account from Hillside Wholesalers, $6,000. Terms 3/10, n/30, FOB destination. Made payment to Sidecki Wholesalers for goods purchased on September 3, less return and discount. Received payment from Duluth Company, less discount. After negotiations, received a $100 allowance from Hillside Wholesalers. Sep. 15 Sep. 22 Sold merchandise inventory to Regal Company, $3,000, on account. Terms 2/10, n/EOM. Cost of goods, $1,230. Made payment, less allowance, to Hillside Wholesalers for goods purchased on September 9. Sep. 23 Sep. 25 Sep. 26 Regal Company returned $500 of the merchandise sold on September 15. Cost of goods, $205. Sold merchandise inventory to Sunnydale Company for $3,000 on account that cost $1,140. Terms of 3/10, n/30 was offered, FOB shipping point. After negotiations, granted a $500 allowance to Sunnydale Company for merchandise purchased on September 25. Sep. 29 Received payment from Sunnydale Company, less allowance and discount. Sep. 30 Received payment from Regal Company, less return.