Sept. 6 Purchased 90 calculators at $22 each from York Co. Sept. 9 Paid freight of $90 on calculators purchased from York Co. Sept. 10 Returned 3 calculators to York Co. for $69 cash (including freight) because they did not meet specifications. Sept. 12 Sold 26 calculators costing $23 (including freight) for $31 each on account to Sura Book Store, terms n/30. Sept. 14 Granted credit of $31 to Sura Book Store for the return of one calculator that was not ordered. Sept. 20 Sold 30 calculators costing $23 for $32 each on account to Davis Card Shop, terms n/30.