Pharoah Office Supply uses a perpetual inventory system. On September 12, Pharoah sold 30 calculators costing $22 for $30 each to Sheridan Bookstore, terms n/30. During the remainder of September, the following transactions occurred. Sept. 14 Granted credit of $30 to Sheridan Bookstore for the return of one calculator that was not ordered. 20 Received balance due from Sheridan Bookstore. Prepare the journal entries required by Pharoah Office Supply on September 14 and 20. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) te Account Titles and Explanation Sept. 14 Sales Returns and Allowances Sept. 14 Accounts Receivable (To record credit granted for receipt of returned goods) Inventory Cost of Goods Sold (To record fair value of goods returned) Sept. 20 Cash Accounts Receivable Debit 30 22 630 Credit 30 22 22 630