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. Sept. 6 Purchased calculators from Larkspur Co. at a total cost of $2,400, terms n/30, FOB shipping point. 9 Paid freight of $100 on calculators purchased from Larkspur Co. 10 Returned calculators to Larkspur Co. for $100 cash (including freight) because they did not meet specifications. 12 Sold calculators costing $750 for $1,050 to Sura Book Store, on account, terms n/30. 14 Granted credit of $35 to Sura Book Store for the return of one calculator that was not ordered. The calculator cost 20 Sold 30 calculators costing $825 for $1,155 on account to Davis Card Shop, on account,terms n/30. Date Account Titles and Explanation Debit (To record cost of merchandise sold) (To record merchandise returned) (To record cost of merchandise returned) (To record credit sale) (To record cost of merchandise sold)