On September 1. Blue Spruce inci had an inventory of 42 backpacks at a cost of $30 each. The comparry uses a perpetual imventory system and estimates returns at 10\%, During September, the following transactions occurred: Sep 4 Purchased 59 backpacks at $30 each from Back Packs Unlimited, terms N/30. 6 Received credit of $240 foi the return of 8 backoacks purchned on Sept. 4 that were defective 9 Sold 44 backpacks for $50 each to University Supply, terms n/30. 14. Paid Back Packs Unlimited in full. 18 Received parment from University Supply. Record the September transactions for Blue Spruce inc. AII no entry is requind, select "No Enty' for the account tities and enter Ofor the amounts. Credit account titles are automatically indented when amount is entered. Do not indent monually. Recond journal entries in the order presented in the problem. List all debit entries before crefit entries.)