On September 1 Howe OfficeSupply had an inventory of 30 pocket calculators at a cost of$18 each. The company uses a perpetual inventorysystem. During September the following transactions occurred.Sept. 6 Purchased 80 calculators at$20 each from De Vito Co. for cash.9 Paid freight of $80 oncalculators purchased from De Vito Co.10 Returned 2 calculators to De Vito Co. for$42 credit (including freight) because they didnot meet specifications.12 Sold 26 calculators costing$21 (including freight) for $31each to Mega Book Store terms n/30.14 Granted credit of $31 MegaBook Store for the return of one calculator that was notordered.20 Sold 30 calculators costing$21 for $31 each to BarbarasCard Shop terms n/30.Instructions: Journalize the Septembertransactions.