DS Unlimited has the following transactions during August.
August 6 Purchases 85 hand-held game devices on account from GameGirl, Inc. for $80 each, terms 5/10, n/60.
August 7 Pays $200 to Sure Shipping for freight charges associated with the August 6 purchase.
August 10 Returns to GameGirl five game devices that were defective.
August 14 Pays the full amount due to GameGirl.
August 23 Sells 60 game devices purchased on August 6 for $115 each to customers on account. The total cost of the 60 game devises sold is $4,710.

Required:
Record the transactions of DS Unlimited, assuming the company uses a perpetual inventory system.