On September 1, Boylan 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 with cash 80 calculators at $20 each from Guthrie.
9 Paid freight of $80 on calculators purchased from Guthrie Co.
10 Returned 3 calculators to Guthrie Co. for $63 credit (including freight) because they did not meet specifications.
12 Sold 26 calculators costing $21 (including freight) for $31 each to Lee Book Store, terms n/30.
14 Granted credit of $31 to Lee Book Store for the return of one calculator that was not ordered.
20 Sold 30 calculators costing $21 for $32 each to Orr's Card Shop, terms n/30.

Instructions
Journalize the September transactions.