One September 1, Nixa Office Supply had an inventory of 30 calculators at a cost of dollar 18 each. The company uses a perpetual inventory system. During September, the following transactions occurred. Sept. 6 Purchased 90 calculators at dollar 22 each from York, terms net/30. 9 Paid freight of dollar 90 on calculators purchased from York Co. 10 Returned 3 calculators to York Co. for dollar 69 credit (including freight) because they did not meet specifications. 12 Sold 26 calculators costing dollar 23 (including freight) for dollar 31 each to Sura Book Store, terms n/30. 14 Granted credit of dollar 31 to Sura Book Store for the return of one calculator that was not ordered. 20 Sold 30 calculators costing dollar 23 for dollar 32 each to Davis Card Shop, terms n/30. Instructions Journalize the September transactions