On September $1,$ the beginning of its fiscal year, Crane Ltd$.$ had an inventory of $104$ calculators at a cost of $$20$ each. The company uses a perpetual inventory system. During September, the following transactions occurred:

Sept. $2$ Purchased $780$ calculators for $$20$ each from Digital Corp. on account, terms n$/30.$

$10$ Returned $20$ calculators to Digital for $$400$ credit because they did not meet specifications.

$11$

Sold $330$ calculators for $$30$ each to Campus Book Store, terms n$/30.$ ranagement estimates returns of $4\%$ based on prior experience.

$14$

Granted credit of $$600$ to Campus Book Store for the return of $20$ 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 inventory and cost of goods sold accounts