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 Crane Co. at a total cost of $1,720, terms n/30.
9		Paid freight of $60 on calculators purchased from Crane Co.
10		Returned calculators to Crane Co. for $68 credit because they did not meet specifications.
12		Sold calculators costing $590 for $790 to Fryer Book Store, terms n/30.
14		Granted credit of $40 to Fryer Book Store for the return of one calculator that was not ordered. The calculator cost $30.
20		Sold calculators costing $570 for $740 to Heasley Card Shop, terms n/30.

1. (To record sale of calculators on account)

2. (To record cost of calculators sold)

3. (To record return of calculator that was not ordered)

4. (To record cost of calculators returned)

5. (To record sale of calculators on account)

6. (To record cost of calculators sold)