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 $$1,470,$ on account, terms n$/30$ FOB shipping point.

$9$ Paid freight of $$54$ on calculators purchased from Dragoo Co$.$

$10$ Returned calculators to Dragoo Co$.$ for $$62$ credit because they did not meet specifications.

$12$ Sold calculators costing $$510$ for $$700$ to Fryer Book Store, on account, terms n$/30.$

$14$ Granted credit of $$45$ to Fryer Book Store for the return of one calculator that was not ordered. The calculator $$33.$

$20$ Sold calculators costing $$510$ for $$770$ to Heasley Card Shop, on account, terms n$/30.$