Exercise 5-3 On September 1, Concord 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 with cash 85 calculators at $24 each from Sheffield Corp Sept. 9 Paid freight of $85 on calculators purchased from Sheffield Corp.. Sept. 10 Returned 3 calculators to Sheffield Corp. for $75 cash (including freight) because they did not meet specifications. Sept. 12 Sold 27 calculators costing $25 (including freight) for $32 each on account to Lee Book Store, terms n/30. Sept. 14 Granted credit of $32 to Lee 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 Orr's Card Shop, terms n/30. Journalize the September transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.)