On September 1, Boylan 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 with cash 90 calculators at $23 each from Guthrie Co.
Sept. 9		Paid freight of $90 on calculators purchased from Guthrie Co.
Sept. 10		Returned 3 calculators to Guthrie Co. in exchange for $72 cash (including reimbursement for freight fee) because they did not meet specifications.
Sept. 12		Sold 28 calculators costing $24 (including freight) for $33 each to Lee Book Store, terms n/30.
Sept. 14		Granted credit of $33 to Lee Book Store for the return of one calculator that was not ordered.
Sept. 20		Sold 35 calculators costing $24 for $37 each to Orr's Card Shop, terms n/30.

Journalize the September transactions.

Date

Account Titles and Explanation

Debit

Credit