On September 1, Chen Business Supply had an inventory of 20 pocket calculators at a cost of $9 each. The company uses a perpetual inventory system. During September, the following transactions occurred. Purchased 35 calculators at $10 each from Markowitz Co. for cash. Paid freight of $80 on calculators purchased from De Vito Co. Returned 1 calculator to Markowitz Co. for a $21 credit (including freight because they did not meet specifications. Sold 20 calculators costing $10.5 (including freight for $15.5 each to Karl Book Store, terms n/30 Granted credit of $15.5 Karl Book Store for the return of one calculator that was not ordered Sold 10 calculators costing $10.5 for $15.5 each to Sayed's Card Shop, terms n/30. Instructions Journalize the September transactions