On September 1, the beginning of its fiscal year, Campus Office Supply Ltd. had an inventory of 128 calculators at a cost of $20 each. The company uses a perpetual inventory system. During September, the following transactions occurred: Sept. 2 Purchased 960 calculators for $20 each from Digital Corp. on account, terms n/30. 10 Returned 32 calculators to Digital for $640 credit because they did not meet specifications. 11 Sold 450 calculators for $30 each to Campus Book Store, terms n/30. Management estimates returns of 4% based on prior experience. 14 Granted credit of $960 to Campus Book Store for the return of 32 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. Record the September transactions. (ust all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. I no entry is required, select "No Entry for the account ttles and enter for the amounts) Date Account Titles and Explanation Debit Credit (To record credit sale) (To record cost of merchandise sold) (To record return of goods) (To record cost of merchandise returned)