On September 1, Nixa Office Supply had an inventory of35calculators at a cost of $14each. The company uses a perpetual inventory system. During September, the following transactions occurred.

Sept. 6	Purchased90calculators at $23each from York, terms net/30.
Sept. 9	Paid freight of $90on calculators purchased from York Co.
Sept. 10	Returned5calculators to York Co. for $120cash (including freight) because they did not meet specifications.
Sept. 12	Sold27calculators costing $24(including freight) for $32each to Sura Book Store, terms n/30.
Sept. 14	Granted credit of $32to Sura Book Store for the return of one calculator that was not ordered.
Sept. 20	Sold34calculators costing $24for $36each to Davis Card Shop, terms n/30.

(1)Journalize the September transactions.