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 $$1,510,$ on account, terms n$/30$ FOB shipping point.

$9$ Paid freight of $$53$ on calculators purchased from Dragoo Co$.$

$10$ Returned calculators to Dragoo Co$.$ for $$70$ credit because they did not meet specifications.

$12$ Solncalculators costing $$510$ for $$650$ to Fryer Book Store, on account, terms $\frac{n}{30}.$

$14$ Granted credit of $$46$ to Fryer Book Store for the return of one calculator that was not ordered. The calculator cost $$37$

$20$ Sold calculators costing $$590$ for $$840$ to Heasley Card Shop, on account, terms $\frac{n}{30}.$

Journalize the September transactions for Office Depot. $($Credit account titles are automatically indented when amount is entered. Do no indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Record journal entries in the order presented in the problem.$)$

Date

Account Titles and Explanation

Debit

Credit