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 $ 1.440. on account terms n/30 FOB shipping point 9 Pai freight of $ 46 on calculators purchased from Dragoo Co. 10 Returned calculators to Dragoo Co. for $ 60 credit because they did not meet specifications. 12 Sold calculators costing $490 for $ 700 to Fryer Book Store, on account, terms n/50. 14 Granted credit of $ 41 to Fryer Book Store for the return of one calculator that was not ordered. The calculator cost $ 34 20 Sold calculators costing $ 570 for $ 790 to Heasley Card Shop, on account, terms n/30 Journalize the September transactions for Office Depot. (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 for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Sept 6 Inventory Accounts Payable Sept. 9 Inventory Cash Sept 10 Accounts Payable Inventory Sept. 12 V (To record credit sale) Sept. 14 Sept. 14 (To record cost of merchandise sold) Sept 20 (To record merchandise returned) Sept. 20 (To record cost of merchandise returned) (To record credit sale) Sept. 20 > (To record cost of merchandise sold)