Cullumber Office Supply uses a perpetual inventory system. On September 12, Cullumber sold 27 calculators costing $23 for $35 each to Blossom Bookstore, terms n/30. During the remainder of September, the following transactions occurred. Sept. 14 Granted credit of $35 to Blossom Bookstore for the return of one calculator that was not ordered. 20 Received balance due from Blossom Bookstore. Prepare the journal entries required by Cullumber Office Supply on September 14 and 20. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit (To record credit granted for receipt of returned goods) (To record fair value of goods returned)