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 $1,740, terms n/30.
9		Paid freight of $40 on calculators purchased from Dragoo Co.
10		Returned calculators to Dragoo Co. for $56 credit because they did not meet specifications.
12		Sold calculators costing $450 for $650 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 $34.
20		Sold calculators costing $560 for $730 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.)

(To record credit sales) (To record credit granted for returned goods) LItuIL