On September 1, Roshek Office Supply had an inventory of 32 calculators at a cost of $19 each. The company uses a perpetual inventory system. During September, the following transactions occurred.
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Sept. 6
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Purchased 109 calculators at $23 each from Harlow Co., terms 2/10, n/30.
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Sept. 9
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Paid freight of $218 on calculators purchased from Harlow Co.
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Sept. 10
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Returned 1 calculators to Harlow Co. for $25 credit (including freight) because they did not meet specifications.
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Sept. 12
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Sold 35 calculators costing $25 (including freight) for $37 each to Village Book Store, terms n/30.
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Sept. 14
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Granted credit of $37 to Village Book Store for the return of one calculator that was not ordered.
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Sept. 20
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Sold 44 calculators costing $25 for $41 each to Dixie Card Shop, terms n/30.
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Journalize the September transactions.