please answer part B and 3

Create accounts for the Inventory and Cost of Goods Sold accounts. Enter the opening balances and post the September transactions. (Post entries in the order presented in the problem) Inventory Cost of Goods Sold On September 1, the beginning of its fiscal year, Campus Office Supply Ltd. had an inventory of 92 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 690 calculators for $20 each from Digital Corp. on account, terms /30. Returned 14 calculators to Digital for $280 credit because they did not meet specifications Sold 270 calculators for $30 each to Campus Book Store, terms n/30. Management estimates returns of 4% based on prior experience Granted credit of $420 to Campus Book Store for the return of 14 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 Date Account Titles and Explanation Debit Credit Sept. 2 Merchandise Inventory 13,800 Accounts Payable 13 Sept. 10 Accounts Payable 280 Merchandise Inventory Sept. 11 Accounts Receivable 8,100 Sales Revenue 8 To record sold 270 calculators for $30 each on account, tern (To record credit sale) Sept. 11 Cost of Goods Sold 5.400 Merchandise Inventory 5 To record cost of goods sold 270 calculators for $20 each (To record cost of merchandise sold) Sept. 11 Cost of Goods Sold 5,400 Merchandise Inventory To record cost of goods sold 270 calculators for $20 each (To record cost of merchandise sold) Sept. 14 Sales Returns and Allowances 420 Accounts Receivable (To record return of goods) Sept. 14 Merchandise Inventory 280 Cost of Goods Sold (To record cost of merchandise returned) Sept. 29 Accounts Payable 13,520 13 Cash Sept. 30 Cash 7.680 Accounts Receivable Accounts Receivable (To record return of goods) Sept. 14 Merchandise Inventory 280 Cost of Goods Sold (To record cost of merchandise returned) Sept. 29 Accounts Payable 13,520 Cash 13 Sept. 30 Cash 7,680 Accounts Receivable Part 3 Determine the ending balances of inventory and cost of goods sold in both dollars and quantities. Number of calculators Cost of calculators Ending Inventory Cost of Goods Sold