On September $1,$ Samardo 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.

a$.$ Sept $6-$ Purchased $80$ calculators at $$20$ each from Samuels's co$.$ on account.

b$.$ Sept. $9-$ Paid cash for freight of $$80$ on calculators purchased from Samuels.

c$.$ Sept. $10-$ Returned $3$ calculators to Samuels for $$63$ credit $($including freight$)$ because they did not meet specifications.

d$.$ Sept. $12-$ Sold $26$ calculators costing $$21($including freight$)$ for $$31$ each to Trent book Store terms $\frac{n}{30}.$

e$.$ Sept. $14-$ Granted credit of $$31$ to Trent Book Store for the return on one calculator that was not ordered.

f$.$ Sept. $20-$ Sold $30$ calculators costing $$21$ for $$32$ each to Peterson Card Shop, terms n$/30.$

REQUIRED:

Journalize the September transactions.

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