On September 1, Swifty 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. 9 Total transactions in the journal entry.

Sept.	6		Purchased 70 calculators at $24 each from Danny Co. for cash.
	9		Paid freight of $70 on calculators purchased from Danny Co.
	10		Returned 2 calculators to Danny Co. for $50 credit (including freight) because they did not meet specifications.
	12		Sold 33 calculators (30 costing $22, and 3 costing $25 including freight) for $33 each to Great Big Book Store, terms n/30.
	14		Granted credit of $33 to Great Big Book Store for the return of one calculator that was not ordered. The calculator cost $25.
	20		Sold 40 calculators costing $25 for $33 each to Bushs Card Shop, terms n/30.