On September 1, Blue Spruce Inc. had an inventory of 20 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 37 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 22 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 Blue Spruce 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.)