On September 1, Howe Office Supply had an inventory of 30 pocket calculators at a cost of $18 each. The company uses a perpetual inventory system. During September, the following transactions occurred.


6 Purchased 80 calculators at $20 each from De Vito Co. for cash.

9 Paid freight of $80 on calculators purchased from De Vito Co.

10 Returned 2 calculators to De Vito Co. for $42 credit (including freight) because they did not meet specifications.

12 Sold 26 calculators costing $21 (including freight) for $31 each to Mega Book Store, terms n/30.

14 Granted credit of $31 Mega Book Store for the return of one calculator that was not ordered.

20 Sold 30 calculators costing $21 for $31 each to Barbara’s Card Shop, terms n/30.


Journalize the September transactions.