please send answer

On August 31, Cullumber Marine had an inventory of 22 boats at a cost of $2,000 each. Cullumber does not expect any returns from sales of boats. The company uses a perpetual inventory system. During September, the following transactions and events occurred: Sep. 3 Purchased 42 boats at $2,000 each from Hillside Fibreglass. The boats were shipped FOB destination, terms n/30. 3 The appropriate party paid the freight costs. 6 Received credit of $12,000 for the return of 6 boats purchased on September 3 that were defective. 7 Paid for the September 3 purchase. 9 Sold 22 boats for $3,000 each to Billington Yacht Club on credit. 13 Cash sale of 17 boats for $3,000 each to Birch Island Ferry. 21 Purchased 29 boats at $2,000 each from Johnson Supply, terms n/30. Determine the number of boats the company should have remaining on September 30