Oriole Office Supply uses a perpetual inventory system. On September 12, Oriole Office Supply sold 27 calculators costing $24 for $30 each to Pharoah Book Store, terms n/30. Journalize the September 12 transaction for Oriole. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Date Sept. 12 Debit Credit (To record credit sale) Sept. 12 (To record cost of merchandise sold) Wildhorse Office Supply uses a perpetual inventory system. On September 12, Wildhorse sold 28 calculators costing $23 for $30 each to Blossom Bookstore, terms /30. During the remainder of September, the following transactions occurred. Sept. 14 Granted credit of $30 to Blossom Bookstore for the return of one calculator that was not ordered. 20 Received balance due from Blossom Bookstore. Prepare the journal entries required by Wildhorse Office Supply on September 14 and 20. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Date (To record credit granted for receipt of returned goods) (To record fair value of goods returned)