On September 1, Roshek Office Supply had an inventory of 30 calculators at a cost of 22 each. The company uses a perpetual inventory system. During September, the following transactions occurred.

Sept. 6 Purchased 90 calculators at 20 each from Harlow Co., terms 2/10, n/30.

9 Paid freight of 180 on calculators purchased from Harlow Co.

10 Returned 3 calculators to Harlow Co. for 66 credit (including freight) because they did not meet specifications.

12 Sold 26 calculators costing 22 (including freight) for 33 each to Village Book

Store, terms n/30.

14 Granted credit of 33 to Village Book Store for the return of one calculator that was not ordered.

20 Sold 40 calculators costing 22 for 32 each to Holiday Card Shop, terms n/30.

Instructions

Journalize the September transactions.

Date	A/c title	Dr	Cr
Sep 6
9
10
12
14
20