On September 1, Sebanc Accessories had an inventory of 20 laptop cases as a cost of $25 each. The company uses a periodic inventory system. During September, the following transactions and events occurred.

Sept.3Purchased 20 laptop cases at $27 each from Olsheski Company, n/30.

Sept.6Received credit of $135 for the return of 5 laptop cases purchased on Sept. 3 that were defective.

Sept.9Sold 10 laptop cases for $35 each to Blemkie Books, terms n/30.

Sept.13Sold 20 laptop cases for $35 each to Leduc Office Supply, terms n/30.

Sept.21Purchased 25 laptop cases at $25 each from He Company, terms n/30.

Instructions

Journalize the September transactions for Sebanc Accessories.