Journalize the September transactions. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)

Exercise 5-03 Assume that on September 1, Office Depot had an inventory that included a variety of calculators. The company uses a perpetual inventory system. During September, these transactions occurred. Sept. 6 Purchased calculators from Carla Vista Co. at a total cost of $1,800, terms n/30. 9 Paid freight of $50 on calculators purchased from Carla Vista Co. 10 Returned calculators to Carla Vista Co. for $51 credit because they did not meet specifications. 12 Sold calculators costing $460 for $670 to Fryer Book Store, terms n/30. 14 Granted credit of $40 to Fryer Book Store for the return of one calculator that was not ordered. The calculator cost $28. 20 Sold calculators costing $560 for $780 to Heasley Card Shop, terms n/30. Date Account Titles and Explanation Debit Credit (To record sale of calculators on account) (To record cost of calculators sold) (To record return of calculator that was not ordered) (To record cost of calculators returned) (To record sale of calculators on account) (To record cost of calculators sold)