On September $1,$ the beginning of its fiscal year, Cullumber Ltd$.$ had an inventory of $106$ calculators at a cost of $\backslash (\backslash$$ $20\backslash )$ each. The company uses a perpetual inventory system. During September, the following transactions occurred: Sept. $2$ Purchased $795$ calculators for $\backslash (\backslash$$ $20\backslash )$ each from Digital Corp. on account, terms n$/30.10$ Returned $21$ calculators to Digital for $\backslash (\backslash$$ $420\backslash )$ credit because they did not meet specifications. $11$ Sold $340$ calculators for $\backslash (\backslash$$ $30\backslash )$ each to Campus Book Store, terms n$/30.$ Management estimates returns of $\backslash (4\backslash \%\backslash )$ based on prior experience. $14$ Granted credit of $\backslash (\backslash$$ $630\backslash )$ to Campus Book Store for the return of $21$ calculators that were not ordered. The calculators were restored to inventory. $29$ Paid Digital the amount owing. $30$ Received payment in full from the Campus Book Store.Create T accounts for the Inventory and Cost of Goods Sold accounts. Enter the opening balances and post the September transactions. $($Post entries in the order displayed in the problem statement.$)$