On September 1, the beginning of its fiscal year, Ivanhoe Ltd. had an inventory of 86 calculators at a cost of $20 each. The company uses a perpetual inventory system. During September, the following transactions occurred: Sept. 2 Purchased 645 calculators for $20 each from Digital Corp. on account, terms n/30. 10 Returned 11 calculators to Digital for $220 credit because they did not meet specifications. 11 Sold 240 calculators for $30 each to Campus Book Store, terms n/30. Management estimates returns of 4% based on prior experience. 14 Granted credit of $330 to Campus Book Store for the return of 11 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. (a) Record the September transactions. (List all debit entries before credit entries. Credit account titles 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 0 for the amounts. Record journal entries in the order presented in the problem.)