Nixa Office Supply uses a perpetual inventory system. On September 12, Nixa sold 26 calculators costing $23 for $31 each to Sura Bookstore, terms n/30. During the remainder of September, the following transactions occurred. Sept. 14 Granted credit of $31 to Sura Bookstore for the return of one calculator that was not ordered. 20 Received balance due from Sura Bookstore. Prepare the journal entries required by Nixa Office Supply on September 14 and 20. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit (To record credit granted for receipt of returned goods) (To record fair value of goods returned)