Create a journal entry for the following transaction

Sorted through the vintage video game purchase and found that 40 of the games purchased on the 17^thhad $0 in resale value. An employee did find 3 specific games that are incredibly rare and in excellent condition. The market value of these 3 games is $700 a piece. The remaining 57 games were deemed worth approximately what was paid for them. DigiFun applies the lower of cost or market rule on the basis of individual items