On September 1, Nixa Office Supply had an inventory of 35 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 85 calculators at $25 each from York Co.
Sept. 9 Paid freight of $85 on calculators purchased from York Co
Sept. 10 Returned 5 calculators to York in exchange for $130 cash (including reimbursement for freight fee) because they did not meet specifications.
Sept. 12 Sold 27 calculators costing $26 (including freight) for $32 each to Sura Book Store, terms n/30
Sept. 14 Granted credit of $32 to Sura Book Store for the return of one calculator that was not ordered
Sept. 20 Sold 31 calculators costing $26 for $33 each to Davis Card Shop, terms n/30

Required:
Journalize the September transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem)