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 Pharoah Co. at a total cost of $1,700, terms n/30.
9		Paid freight of $60 on calculators purchased from Pharoah Co.
10		Returned calculators to Pharoah Co. for $63 credit because they did not meet specifications.
12		Sold calculators costing $450 for $610 to Fryer Book Store, terms n/30.
14		Granted credit of $35 to Fryer Book Store for the return of one calculator that was not ordered. The calculator cost $22.
20		Sold calculators costing $650 for $850 to Heasley Card Shop, terms n/30.

Journalize the September transactions. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. 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 for entry 1	enter a debit amount	enter a credit amount
	enter an account title for entry 1	enter a debit amount	enter a credit amount
choose a transaction date Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	enter an account title for entry 2	enter a debit amount	enter a credit amount
	enter an account title for entry 2	enter a debit amount	enter a credit amount
choose a transaction date Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	enter an account title for entry 3	enter a debit amount	enter a credit amount
	enter an account title for entry 3	enter a debit amount	enter a credit amount
choose a transaction date Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	enter an account title for entry 4 to record credit sales	enter a debit amount	enter a credit amount
	enter an account title for entry 4 to record credit sales	enter a debit amount	enter a credit amount
	(To record sale of calculators on account)
choose a transaction date Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	enter an account title for entry 5	enter a debit amount	enter a credit amount
	enter an account title for entry 5	enter a debit amount	enter a credit amount
	(To record cost of calculators sold)
choose a transaction date Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	enter an account title for entry 6 to record credit granted for returned goods	enter a debit amount	enter a credit amount
	enter an account title for entry 6 to record credit granted for returned goods	enter a debit amount	enter a credit amount
	(To record return of calculator that was not ordered)
choose a transaction date Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	enter an account title for entry 7	enter a debit amount	enter a credit amount
	enter an account title for entry 7	enter a debit amount	enter a credit amount
	(To record cost of calculators returned)
choose a transaction date Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	enter an account title for entry 8 to record sales	enter a debit amount	enter a credit amount
	enter an account title for entry 8 to record sales	enter a debit amount	enter a credit amount
	(To record sale of calculators on account)
choose a transaction date Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	enter an account title for entry 9 to record cost of goods sold	enter a debit amount	enter a credit amount
	enter an account title for entry 9 to record cost of goods sold	enter a debit amount	enter a credit amount
	(To record cost of calculators sold)