E$5\mathrm{.}3($LO $2,3)($Record and post purchase and sales transactions.$)$ On September $1,$ the beginning of its fiscal year, Campus Office Supply Ltd$.$ had an inventory of $100$ calculators at a cost of $$20$ each. The company uses a perpetual inventory system. During September, the following transactions occurred:

Sept. $2$ Purchased $750$ calculators for $$20$ each from Digital Corp. on account, terms n$/30.$

$10$ Returned $10$ calculators to Digital for $$200$ credit because they did not meet specifications.

$11$ Sold $260$ calculators for $$30$ each to Campus Book Store, terms n$/30.$ Management estimates returns of $4\%$ based on prior experience.

$14$ Granted credit of $$300$ to Campus Book Store for the return of $10$ calculators that were not ordered. The calculators were restored to inventory.

$29$ Paid Digital the amount owing.

$30$ Received payment in full from the Campus Book Store.