August 6 Sold 80 handheld game devices for $250 each to Company A on account, terms 2/10, net 60. The cost of the 80 game devices sold was $230 each. August 10 Company A returned five game devices purchased on August 6 since they were defective. August 14 Received full amount due from Company A. Required: Prepare the transactions for Company B, assuming the company uses a perpetual inventory system. The items returned on August 10 were considered worthless to Company B and were discarded. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)