On September 1, Roth Seafood had an inventory of 30 golf shirts that bear the restaurant’s logo at a cost of $20 each. The company uses a perpetual inventory system. During September, the following transactions occurred. LO6 Sept. 6 Purchased 80 shirts at $19 each from Lanza Fashion for cash.

9 Paid freight of $80 on shirts purchased from Lanza Fashion.

10 Returned 2 shirts to Lanza for $40 credit (including freight)

because they did not meet specifications.

12 Sold 26 shirts costing $20 (including freight) for $31 each to ABC Company for their office party, terms n/30.

14 Granted credit of $31 to ABC for the return of one shirt that was not ordered.

20 Sold 30 shirts costing $20 for $31 each to Mallik Company, terms n/30.

Instructions Journalize the September transactions.