On September 1, Nixa Office Supply had an inventory that included a variety of calculators. The company uses a perpetual inventory system. During September, the following transactions occurred.

Sept. 6    Purchased calculators from York Co. at a total cost of $1,980, terms n/30, FOB shipping point.
9      Paid freight of $90 on calculators purchased from York Co.
10    Returned calculators to York Co. for $69 cash (including freight) because they did not meet specifications.
12    Sold calculators costing $598 for $806 to Sura Book Store, on account, terms n/30.
14    Granted credit of $31 to Sura Book Store for the return of one calculator that was not ordered. The calculator cost $23.
20    Sold 30 calculators costing $690 for $960 on account to Davis Card Shop, on account terms n/30.

Instructions
Journalize the September transactions for Nixa Office Supply.