On September 1, Nixa Office Supply had an inventory of 30 calculators at a cost of $14 each. The company uses a perpetual inventory system. During September, the following transactions occurred.

Sept. 6 Purchased 100 calculators at $22 each from York, terms net/30. Sept. 9 Paid freight of $100 on calculators purchased from York Co. Sept. 10 Returned 4 calculators to York Co. for $92 cash (including freight) because they did not meet specifications. Sept. 12 Sold 30 calculators costing $23 (including freight) for $35 each to Sura Book Store, terms n/30. Sept. 14 Granted credit of $35 to Sura Book Store for the return of one calculator that was not ordered. Sept. 20 Sold 34 calculators costing $23 for $36 each to Davis Card Shop, terms n/30.

Journalize the September transactions.