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 $1,670, on account, terms n/30.
Sept. 9		Paid freight of $52 on calculators purchased from Dragoo Co.
Sept. 10		Returned calculators to Dragoo Co. for $72 credit because they did not meet specifications.
Sept. 12		Sold calculators costing $480 for $620 to Fryer Book Store, on account, terms n/30.
Sept. 14		Granted credit of $41 to Fryer Book Store for the return of one calculator that was not ordered. The calculation cost $33.
Sept. 20		Sold calculators costing $600 for $690 to Heasley Card Shop, on account, terms n/30.

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
choose a transaction date Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	enter an account title to record credit sale	enter a debit amount	enter a credit amount
	enter an account title to record credit sale	enter a debit amount	enter a credit amount
	(To record credit sale)
choose a transaction date Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	enter an account title to record cost of merchandise sold	enter a debit amount	enter a credit amount
	enter an account title to record cost of merchandise sold	enter a debit amount	enter a credit amount
	(To record cost of merchandise sold)
choose a transaction date Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	enter an account title to record merchandise returned	enter a debit amount	enter a credit amount
	enter an account title to record merchandise returned	enter a debit amount	enter a credit amount
	(To record merchandise returned)
choose a transaction date Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	enter an account title to record cost of merchandise returned	enter a debit amount	enter a credit amount
	enter an account title to record cost of merchandise returned	enter a debit amount	enter a credit amount
	(To record cost of merchandise returned)
choose a transaction date Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	enter an account title to record credit sale	enter a debit amount	enter a credit amount
	enter an account title to record credit sale	enter a debit amount	enter a credit amount
	(To record credit sale)
choose a transaction date Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	enter an account title to record cost of merchandise sold	enter a debit amount	enter a credit amount
	enter an account title to record cost of merchandise sold	enter a debit amount	enter a credit amount
	(To record cost of merchandise sold)