please explain. thank you.

On September 1. Ayayal Office Supply had an inventory of 35 calculators at a cost of $14 each. The company uses a perpetual Inventory system. During September, the following transactions occurred. Sept. 6 Purchased 90 calculators at $23 each from York Co. Sept. 9 Pald freight of $90 on calculators purchased from York Co. Returned 5 calculators to York Co. for $120 cash (Including freight) because they did not meet Sept. 10 specifications Sold 27 calculators costing $24 (Including freight) for $32 each on account to Sura Book Store terms Sept. 12 130. Sept. 14 Granted credit of $32 to Sura Book Store for the return of one calculator that was not ordered Sept. 20 Sold 34 calculators costing $24 for $36 each on account to Davis Card Shop, terms 1/30. Journalize the September transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit 8 (To record credit sale) 3 (To record cost of merchandise sold) + To record merchandise returned) (to record com o merchandise returned) 9 stv ? A