E5 - 3 B Un September I, Chen Business Supply had an Inventory of 40 calculators at a cost Journalize Derp of $ 18 cach . The company uses a perpetual Inventory system . During September , the fol -\\ inventory entries lowing transactions occurred . ( 10 2 , 3 ) Sept . 6 Purchased TO calculators at $ 20 each from Markowitz Co. for cash . `Paid freight of $ 70 on calculators purchased from Markowitz Co . 10 Returned 2 calculators to Markowitz Co. For $ 42 credit ( including Freight ; because they did not meet specifications . 12 Sold 40 calculators costing $ 21 ( including Freight ; for $34 each to Karl Book Store , terms !1/ 30 . 14 Granted credit of $34 to Karl Book Store For the return of one calculator that was not ordered . 20 Sold 20 calculators costing $ 21 ( including Freight ) for $35 each to Saved's Card Shop , terms 1/30 Instructions Journalize the September transactions