On September $1,$ the beginning of its fiscal year, Crane Ltd$.$ had an inventory of $126$ calculators at a cost of $$20$ each. The company

uses a perpetual inventory system. During September, the following transactions occurred:

Sept. $2$ Purchased $945$ calculators for $$20$ each from Digital Corp. on account, terms $\frac{n}{30}.$

$10$ Returned $31$ calculators to Digital for $$620$ credit because they did not meet specifications.

$11$ Sold $440$ calculators for $$30$ each to Campus Book Store, terms $\frac{n}{30}.$ Management estimates returns of $4\%$ based on

prior experience.

$14$ Granted credit of $$930$ to Campus Book Store for the return of $31$ 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.

Calculate ending numbe $=$r of inventories and cost of good sold in both dollar and quantities