Presented here are selected transactions for Alpine Tours Inc. during September of the current year. Alpine Tours uses a perpetual inventory system. Alpine Tours estimates a return rate of 5% based on past experience.

Sept.	2		Purchased equipment on account for $65,000, terms n/30, FOB destination.
	3		Freight charges of $1,010 were paid by the appropriate party on the September 2 purchase of equipment.
	4		Purchased supplies for $3,700 cash.
	6		Purchased inventory on account from Winterholt Company at a cost of $61,400, terms 1/15, n/30, FOB shipping point.
	7		Freight charges of $1,600 were paid by the appropriate party on the September 6 inventory purchase.
	8		Returned damaged goods costing $5,100 that were originally purchased from Winterholt Company on September 6. Received a credit on account.
	9		Sold goods costing $16,400 to Fischer Limited for $20,100 on account, terms 2/10, n/30, FOB destination.
	10		Freight charges of $400 were paid by the appropriate party on the September 9 sale of inventory.
	17		Received the balance due from Fischer.
	20		Paid Winterholt Company the balance due.
	21		Purchased inventory for $5,600 cash.
	22		Sold inventory costing $20,300 to Kun-Tai Inc. for $29,500 on account, terms n/30, FOB shipping point.
	23		Freight charges of $600 were paid by the appropriate party on the September 22 sale of inventory.
	28		Kun-Tai returned goods sold for $1,030 that cost $710. The merchandise was restored to inventory.

a. Record the September transactions on Alpine Tourss books. (List all debit entries before credit entries. 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. Round answers to the nearest whole dollar, e.g. 5,275.)

b. Determine Alpine Tourss sales and cost of goods sold for September. c. Calculate Alpine Tourss gross profit as a dollar amount and the gross profit margin as a percentage. (Round gross profit margin to 1 decimal place, e.g. 15.2%.)