Record the September transactions and make a journal

On September 1, the beginning of its fiscal year, Campus Office Supply Ltd. had an inventory of 126 calculators at a cost of $20 each. The company uses a perpetual inventory system. During September, the following transactions occurred: Sept. 2 Purchased 945 calculators for $20 each from Digital Corp. on account, terms N/30. 10 Returned 31 calculators to Digital for $620 credit because they did not meet specifications. 11 Sold 440 calculators for $30 each to Campus Book Store, terms n/30. Management estimates returns of 48 based on prior experience. 14 Granted credit of $930 to Campus Book Store for the return of 31 calculators that were not ordered. The calculators were restored to inventory. 29 Paid Digital the amount owing. 30 Received payment in full from the Campus Book Store