On September 1, Bramble Office Supply had an inventory that included a variety of calculators. The company uses a perpetual inventory system. During September, the following transactions occurred.

	12		Sold calculators costing $700 for $924 to Sura Book Store, on account, terms 1/10,n/30.
	14		Granted credit of $33 to Sura Book Store for the return of one calculator that was not ordered. The calculator cost $25.
	20		Received payment from Sura Book Store

Record the journal entries for these transactions