Purchased on account 92 calculators at €29 each from Roux Co. SA, terms 2/10, n/30.Paid freight of €184 on calculators purchased from Roux Co.Returned 2 calculators to Roux Co. for €62 credit (including freight) because they did not meet specifications.Sold 27 calculators costing €31 (including freight) for €42 each to Village Book Store, terms n/30.Granted credit of €42 to Village Book Store for the return of one calculator that was not ordered.Sold 43 calculators costing €31 for €43 each to Holiday Card Shop, terms n/30.