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, terms n/30.
9		Paid freight of $60 on calculators purchased from Dragoo Co.
10		Returned calculators to Dragoo Co. for $53 credit because they did not meet specifications.
12		Sold calculators costing $550 for $720 to Fryer Book Store, terms n/30.
14		Granted credit of $45 to Fryer Book Store for the return of one calculator that was not ordered. The calculator cost $33.
20		Sold calculators costing $510 for $750 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.)

Account Titles and Explanation (To record credit sales) (To record credit granted for returned goods) (To record sales) (To record cost of goods sold) Debit