On September 1, the beginning of its fiscal year, Burke Wholesale Company Ltd. had an inventory of 99 calculators at a cost of $21 each. The company uses a perpetual inventory system. During September, the following transactions occurred:

Sept.	2		Purchased 824 calculators for $21 each from Digital Corp. on account, terms n/30.
	10		Returned 10 calculators to Digital for $210 credit because they did not meet specifications.
	11		Sold 270 calculators for $30 each to Burke Book Store, terms n/30.
	14		Granted credit of $300 to Burke Book Store for the return of 10 calculators that were not ordered. The calculator were restored to inventory.
	21		Sold 320 calculators for $30 each to Student Card Shop, terms 1/10, n/30.
	29		Paid Digital the amount owing.
	30		Received payment in full from the Student Card Shop.