On September 1, Blue Office Supply had an inventory of 35 calculators at a cost of $14 each. The company uses a perpetual inventory system. During September, the following transactions occurred.

Sept.	6		Purchased 85 calculators at $24 each from York Co.
Sept.	9		Paid freight of $85 on calculators purchased from York Co.
Sept.	10		Returned 4 calculators to York Co. for $100 cash (including freight) because they did not meet specifications.
Sept.	12		Sold 27 calculators costing $25 (including freight) for $32 each on account to Sura Book Store, terms n/30.
Sept.	14		Granted credit of $32 to Sura Book Store for the return of one calculator that was not ordered.
Sept.	20		Sold 34 calculators costing $25 for $36 each on account to Davis Card Shop, terms n/30.

Journalize the September transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit
Choose a transaction date Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	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 Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	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 Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	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 Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	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)
Choose a transaction date Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	Enter an account title to record cost of merchandise sold	Enter a debit amount	Enter a credit amount
	Enter an account title to record cost of merchandise sold	Enter a debit amount	Enter a credit amount
	(To record cost of merchandise sold)
Choose a transaction date Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	Enter an account title to record merchandise returned	Enter a debit amount	Enter a credit amount
	Enter an account title to record merchandise returned	Enter a debit amount	Enter a credit amount
	(To record merchandise returned)
Choose a transaction date Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	Enter an account title to record cost of merchandise returned	Enter a debit amount	Enter a credit amount
	Enter an account title to record cost of merchandise returned	Enter a debit amount	Enter a credit amount
	(To record cost of merchandise returned)
Choose a transaction date Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	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)
Choose a transaction date Sept. 6Sept. 9Sept. 10Sept. 12Sept. 14Sept. 20	Enter an account title to record cost of merchandise sold	Enter a debit amount	Enter a credit amount
	Enter an account title to record cost of merchandise sold	Enter a debit amount	Enter a credit amount
	(To record cost of merchandise sold)