On September 1, the beginning of its fiscal year, Campus Office Supply Ltd. had an inventory of 124 calculators at a cost of $20 each. The company uses a perpetual inventory system. During September, the following transactions occurred: Sept. 2 10 11 Purchased 930 calculators for $20 each from Digital Corp. on account, terms n/30. Returned 30 calculators to Digital for $600 credit because they did not meet specifications. Sold 430 calculators for $30 each to Campus Book Store, terms n/30. Management estimates returns of 4% based on prior experience. Granted credit of $900 to Campus Book Store for the return of 30 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. 14 29 30 (a) Record the September transactions. (List all debit entries before credit entries. Credit account tities are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter Ofor the amounts.) Date Account Titles and Explanation Debit Cr Sept. 2 Inventory $18.600 Accounts Payable Sept. 10 Accounts Payable $600 Inventory Sept. 11 Accounts Receivable $12.900 Sales (To record credit sale) Sept. 11 Cost of Goods Sold $8.600 Inventory (To record cost of merchandise sold) Sept. 14 (To record return of goods) (To record cost of merchandise returned)