DS Unlimited has the following transactions during August.
August 6 Purchases 50 handheld game devices on account from Game Girl, Inc., for $100 each, terms 1/10, n/60.
August 7 Pays $300 to Sure Shipping for freight charges associated with the August 6 purchase.
August 10 Returns to Game Girl five game devices that were defective.
August 14 Pays the full amount due to Game Girl.
August 23 Sells 30 game devices purchased on August 6 for $120 each to customers on account. The total cost of the 30 game devices sold is $3,170.
Required:
Record the transactions of DS Unlimited, assuming the company uses a perpetual inventory system.