ES-3 On September 1, Nisa Office Supply had an inventory of 30 calculators at a cost of $18 ench. The company uses a perpetual inventory system. During September, the follow- ing transactions occurred. Sept. 6 Purchased 90 calculators at $22 each from York, terms net/30. 9 Paid freight of $90 on calculators purchased from York Co. 10 Returned 3 calculators to York Co. for $69 credit (including freight) because they did not meet specifications. 12 Sold 26 calculators costing $23 (including freight) for $31 each to Sura Book Store, terms n/30 14 Granted credit of $31 to Sura Book Store for the return of one calculator that was not ordered 20 Sold 30 calculators costing $23 for $32 each to Davis Card Shop, terms n/30. Instructions Journalize the September transactions