Explanation:
The journal entries are shown below:
On Sep 6
Merchandise Inventory A/c $2,200 (100 calculators × $22 each)
To Accounts payable A/c $2,200
(Being calculator purchased on credit)
On Sep 9
Merchandise inventory A/c Dr $100
To Cash A/c $100
(Being freight is paid for cash is recorded)
On Sep 10
Cash A/c Dr $92
To Merchandise inventory A/c $92
(Being returned inventory is recorded)
On Sep 12
Accounts receivable A/c Dr $1,050 (30 calculators × $35 each)
To sales A/c $1,050
(Being calculators sold at sale price)
Cost of goods sold A/c Dr $690 (30 calculators × $23 each)
To Merchandise inventory A/c $690
(Being calculator sold at cost price)
On Sep 14
Sales return and allowance A/c Dr $35
To Accounts receivable $35
(Being recording of sales return is recorded)
Merchandise inventory A/c Dr $23
To Cost of goods sold A/c $23
(Being recording of sales return is recorded)
On Sep 20
Accounts receivable A/c Dr $1,224 (34 calculators × $36 each)
To sales A/c $1,224
(Being recording of calculators sold at sale price)
Cost of goods sold A/c Dr $782 (34 calculators × $23 each)
To Merchandise inventory A/c $782
(Being recording of calculator sold at cost price)