Sept. 6 | Purchased 90 calculators at $22 each from York, terms net/30. |

9 | Paid freight of $90 on calculators purchased from York Co. |

10 | Returned 3 calculators to York Co. for $69 credit (including freight) because they did not meet specifications. |

12 | Sold 26 calculators costing $23 (including freight) for $31 each to Sura Book Store, terms n/30. |

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

20 | Sold 30 calculators costing $23 for $32 each to Davis Card Shop, terms n/30. |

### Instructions

### Solution

**Nixa Office Supply**

Journal Entries

(Perpetual Inventory System)