On September 1, Blue Office Supply had an inventory that included a variety of calculators. The company uses a perpetual inventory system. During September, the following transactions occurred. Sept 6 Purchased calculators from Teal Mountain Co. at a total cost of $2,250, terms /30. FOB shipping point. 9 Paid freight of $90 on calculators purchased from Teal Mountain Co. Returned calculators to Teal Mountain Co. for $104 cash (including freight) because they did not meet specifications Sold calculators costing $728 for $924 to Sura Book Store, on account, terms 1/30. Granted credit of $33 to Sura Book Store for the return of one calculator that was not ordered. The calculator cost 10 12 14 $26. 20 Sold 30 calculators costing $780 for $960 on account to Davis Card Shop, on account, terms /30. Journalize the September transactions for Blue Office Supply. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Cre Inventory Accounts Payable Inventory Cash acco Inventory Accounts Receivable Sales Revenue (To record credit sale) Cost of Goods Sold Inventory (To record cost of merchandise sold) (To record merchandise returned) UTTA (To record cost of merchandise returned) (To record credit sale) (To record cost of merchandise sold)