On September 1, Nixa Office Supply had an inventory of 30 calculators at a cost of $18 each. The company uses a perpetual inventory system. During September, the following transactions occurred.

Sept. 6		Purchased with cash 100 calculators at $21 each from York Co.
Sept. 9		Paid freight of $100 on calculators purchased from York Co.
Sept. 10		Returned 3 calculators to York in exchange for $66 cash (including reimbursement for freight fee) because they did not meet specifications.
Sept. 12		Sold 28 calculators costing $22 (including freight) for $33 each to Sura Book Store, terms n/30.
Sept. 14		Granted credit of $33 to Sura Book Store for the return of one calculator that was not ordered.
Sept. 20		Sold 34 calculators costing $22 for $36 each to Davis Card Shop, terms n/30.