On September 1, Ayayai Inc. had an inventory of 41 backpacks at a cost of $30 each. The company uses a perpetual inventory system and estimates returns at 10%. During September, the following transactions occurred:

Sep	4	Purchased 58 backpacks at $30 each from Back Packs Unlimited, terms n/30.
	6	Received credit of $210 for the return of 7 backpacks purchased on Sept. 4 that were defective.
	9	Sold 43 backpacks for $50 each to University Supply, terms n/30.
	14	Paid Back Packs Unlimited in full.
	18	Received payment from University Supply.

Record the September transactions for Ayayai Inc..(If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Sep 4Sep 6Sep 9Sep 14Sep 18	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Sep 4Sep 6Sep 9Sep 14Sep 18	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Sep 4Sep 6Sep 9Sep 14Sep 18	enter an account title to record credit sale	enter a debit amount	enter a credit amount
	enter an account title to record credit sale	enter a debit amount	enter a credit amount
	enter an account title to record credit sale	enter a debit amount	enter a credit amount
	(To record credit sale)
	enter an account title to record cost of merchandise sold and cost of estimated returns	enter a debit amount	enter a credit amount
	enter an account title to record cost of merchandise sold and cost of estimated returns	enter a debit amount	enter a credit amount
	enter an account title to record cost of merchandise sold and cost of estimated returns	enter a debit amount	enter a credit amount
	(To record cost of merchandise sold and cost of estimated returns)
choose a transaction date Sep 4Sep 6Sep 9Sep 14Sep 18	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Sep 4Sep 6Sep 9Sep 14Sep 18	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount