On September 1, Roshek Office Supply had an inventory of 30 calculators at a cost of $22 each. The company uses a perpetual inventory system. During September, the following transactions occurred.
Sept. 6 Purchased 90 calculators at $20 each from Harlow Co., terms 2/10, n/30.
9 Paid freight of $180 on calculators purchased from Harlow Co.
10 Returned 3 calculators to Harlow Co. for $66 credit (including freight) because they did not meet specifications.
12 Sold 26 calculators costing $22 (including freight) for $33 each to Village Book Store, terms n/30.
14 Granted credit of $33 to Village Book Store for the return of one calculator that was not ordered.
20 Sold 40 calculators costing $22 for $32 each to Dixie Card Shop, terms n/30.

Instructions
Journalize the September transactions.