E5-3 On September 1, Nixa Offi ce Supply had an inventory of 30 calculators at a cost of $18 each. The company uses a perpetual inventory system. During September, the following transactions occurred.

Sept. 6 Purchased 90 calculators at $22 each from York, terms net/30.

sept.9 Paid freight of $90 on calculators purchased from York Co.

sept.10 Returned 3 calculators to York Co. for $69 credit (including freight) because they did not meet specifications.

sept.12 Sold 26 calculators costing $23 (including freight) for $31 each to Sura Book Store, terms n/30.

sept.14 Granted credit of $31 to Sura Book Store for the return of one calculator that was not ordered.

sept.20 Sold 30 calculators costing $23 for $32 each to Davis Card Shop, terms n/30.

Instructions Journalize the September transactions