On September 1 , the beginning of its fiscal year, Ivanhoe Ltd. had an inventory of 108 calculators at a cost of $20 each. The company uses a perpetual inventory system. During September, the following transactions occurred: Sept. 2 Purchased 810 calculators for $20 each from Digital Corp. on account, terms n/30. 10 Returned 22 calculators to Digital for $440 credit because they did not meet specifications. 11 Sold 350 calculators for $30 each to Campus Book Store, terms n/30. Management estimates returns of 4% based on prior experience. 14 Granted credit of $660 to Campus Book Store for the return of 22 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.) 0.95/5 Cost of Goods Sold eTextbook and Media