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 Sheridan Co. at a total cost of $1,800, terms n/30. 9 Paid freight of $50 on calculators purchased from Sheridan Co. 10 Returned calculators to Sheridan Co, for $64 credit because they did not meet specifications. 12 Sold calculators costing $530 for $680 to Fryer Book Store, 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 $31. 20 Sold calculators costing $580 for $810 to Heasley Card Shop, terms n/30. Date Account Titles and Explanation Debit Credit (To record sale of calculators on account) (To record sale of calculators on account) (To record cost of calculators sold) (To record return of calculator that was not ordered) (To record cost of calculators returned) (To record return of calculator that was not ordered) (To record cost of calculators returned) (To record sale of calculators on account) (To record cost of calculators sold)