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,$ on account, 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, on account, terms n$/30.$

$14$  Granted credit of $$45$ to Fryer Book Store for the return of one calculator that was not ordered. The calculator cost $$34.$

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

Prepare a tabular summary to record the transactions for the month of September for Office Depot using a perpetual inventory system. Include margin explanations for the changes in revenues and expenses. $($Enter negative amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.$