Exercise 5-3 On September 1, Martinez Office Supply had an inventory of 30 calculators at a cost of $16 each. The company uses a perpetual inventory system. During September, the following transactions occurred Sept. 6 Purchased with cash 100 calculators at $21 each from Whispering Winds Corp. Sept. 9 Paid freight of $100 on calculators purchased from Whispering Winds Corp. Sept. 10 Returned 5 calculators to Whispering Winds Corp. for $110 cash (including freight) because they did not meet specifications Sept. 12 Sold 30 calculators costing $22 (including freight) for $35 each on account to Lee Book Store, terms n/30. Sept. 14 Granted credit of $35 to Lee Book Store for the return of one calculator that was not ordered. Sept. 20 Sold 32 calculators costing $22 for $34 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 select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem., Credit