Assume that on September 1, Office Depot had an inventory that included a variety of calculators. The company uses a perpetual inventory system. During September, these transactions occurred.

Sept. 6 Purchased calculators from Dragoo Co. at a total cost of $1,650, terms n/30.

9 Paid freight of $50 on calculators purchased from Dragoo Co.

10 Returned calculators to Dragoo Co. for $66 credit because they did not meet specifications. 12.

Sold calculators costing $520 for $690 to Fryer Book Store, terms n/30. 14.

Granted credit of $45 to Fryer Book Store for the return of one calculator that was not ordered. The calculator cost $34.

20 Sold calculators costing $570 for $760 to Heasley Card Shop, terms n/30.

Instructions Journalize the September transactions.