On September 1, the beginning of its fiscal year, Campus Office Supply Ltd. had an inventory of 120 calculators at a cost of $20 each. The company uses a perpetual inventory system. During September, the following transactions occurred: Sept. 2 10 11 14 29 225 30 Purchased 900 calculators for $20 each from Digital Corp. on account, terms n/30. Returned 28 calculators to Digital for $560 credit because they did not meet specifications. Sold 410 calculators for $30 each to Campus Book Store, terms n/30. Management estimates returns of 4% based on prior experience. Granted credit of $840 to Campus Book Store for the return of 28 calculators that were not ordered. The calculators were restored to inventory. Paid Digital the amount owing. 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 presented in the problem) Inventory Sept. 1 Bal 2400 Sept. 10 Sept. 2 18000 Sept. 11: Sept. 14 232 Sept. 11 Cost of Goods Sold Sept. 14 560