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 $$1,610,$ on account, terms $\frac{n}{30}.$

Sept. $9$ Paid freight of $$49$ on calculators purchased from Dragoo Co$.$

Sept. Returned calculators to Dragoo Co$.$ for $$69$ credit because they did not meet specifications. $10$

Sept. Sold calculators costing $$570$ for $$670$ to Fryer Book Store, on account, terms $\frac{n}{30}.12.$

Sept. Granted credit of $$41$ to Fryer Book Store for the return of one calculator that was not ordered. The calculation cost $14$$$32$

Sept. Sold calculators costing $$550$ for $$720$ to Heasley Card Shop, on account, terms $\frac{n}{30}.20.$

Journalize the September transactions. $($Credit account titles are automatically indented when amount is entered. Do not 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