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 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 n/30. Sept. Granted credit of $41 to Fryer Book Store for the return of one calculator that was not ordered. The calculation cost 14 Sept. 20 Sold calculators costing $550 for $720 to Heasley Card Shop, on account, terms n/30. Date Account Titles and Explanation Debit Credit (To record credit sale) (To record cost of merchandise sold) (To record merchandise returned) (To record cost of merchandise returned) (To record credit sale)