Sept. $6$ Purchased calculators from Dragoo Co$.$ at a total cost of $$1,460,$ on account, terms n$/30$ FOB shipping point.

$9$ Paid freight of $$50$ on calculators purchased from Dragoo $Co.$

$10$ Returned calculators to Dragoo Co$.$ for $$67$ credit because they did not meet specifications.

$12$ Sold calculators costing $$510$ for $$690$ to Fryer Book Store, on account, terms n$/30.$

$14$ Granted credit of $$44$ to Fryer Book Store for the return of one calculator that was not ordered. The calculator cost $$33.$

$20$ Sold calculators costing $$550$ for $$750$ to Heasley Card Shop, on account, terms n$/30.$

presented in the problem.$)$

$($To record merchandise returned$)$