On September $1,$ Blue Office Supply had an inventory of $33$ calculators at a cost of $$23$ each. The company uses a perpetual inventory system. During September, the following transactions occurred.

Sept. $6$ Purchased $73$ calculators at $$25$ each from Danny Co$.$ for cash.

$9$ Paid freight of $$73$ on calculators purchased from Danny $C0.$

$10$ Returned $5$ calculators to Danny Co$.$ for $$130$ credit $($including freight$)$ because they did not meet specifications.

$12$ Sold $36$ calculators $(33$ costing $$23,$ and $3$ costing $$26$ including freight$)$ for $$36$ each to Great Big Book Store, terms $\frac{n}{33}.$

$14$ Granted credit of $$36$ to Great Big Book Store for the return of one calculator that was not ordered $($Cost $$26).$

$20$ Sold $43$ calculators costing $$26$ for $$36$ each to Bush's Card Shop, terms $\frac{n}{33}.$

$($a$)$

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