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 Dragoo Co. at a total cost of $ 1,540, on account, terms n/30 FOB shipping point. 9 Paid freight of $ 54 on calculators purchased from Dragoo Co. 10 Returned calculators to Dragoo Co. for $ 64 credit because they did not meet specifications. 12 Sold calculators costing $ 510 for $ 700 to Fryer Book Store, on account, terms n/30. 14 Granted credit of $ 44 to Fryer Book Store for the return of one calculator that was not ordered. The calculator cost $ 34. 20 Sold calculators costing $ 590 for $ 780 to Heasley Card Shop, on account, terms n/30.