On September 1, Nixa Office Supply had an inventory of 30 calculators at a cost of $18 each. The company uses a perpetual inventory system. During September, the following transactions occurred.


Sept. 6 Purchased 90 calculators at $22 each from York Co.

Sept. 9 Paid freight of $90 on calculators purchased from York Co.

Sept. 10 Returned 3 calculators to York Co. for $69 cash (including freight) because they did not meet specifications.

Sept. 12 Sold 26 calculators costing $23 (including freight) for $31 each on account to Sura Book Store, terms n/30.

Sept. 14 Granted credit of $31 to Sura Book Store for the return of one calculator that was not ordered.

Sept. 20 Sold 30 calculators costing $23 for $32 each on account to Davis Card Shop, terms n/30.


Required:

Journalize the September transactions.