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 $ 1,560, on account, terms n/30 FOB shipping point.
9		Paid freight of $ 51 on calculators purchased from Dragoo Co.
10		Returned calculators to Dragoo Co. for $ 65 credit because they did not meet specifications.
12		Sold calculators costing $ 540 for $ 630 to Fryer Book Store, on account, terms n/30.
14		Granted credit of $ 48 to Fryer Book Store for the return of one calculator that was not ordered. The calculator cost $ 31.
20		Sold calculators costing $ 570 for $ 820 to Heasley Card Shop, on account, terms n/30.

Journalize the September transactions for Office Depot.