Exercise 5-03 On September 1, Grouper Office Supply had an inventory of 30 calculators at a cost of $12 each. The company uses a perpetual inventory system. During September, the following transactions occurred. Sept. 6 Purchased 85 calculators at $24 each from York Co. Sept. 9 Paid freight of $85 on calculators' purchased from York Co. Returned 3 calculators to York Co. for $75 cash (including freight) because they did not meet Sept. 10 specifications. Sept. 12 Sold 27 calculators costing $25 (including freight) for $32 each on account to Sura Book Store, terms n/30. Sept. 14 Granted credit of $32 to Sura Book Store for the return of one calculator that was not ordered Sept. 20 Sold 33 calculators costing $25 for $35 each on account to Davis Card Shop, terms n/30. Journalize the September transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)