DS Unlimited has the following transactions during August.

August 6	Purchases 60 handheld game devices on account from GameGirl, Incorporated, for $150 each, terms 3/10, n/60.
August 7	Pays $350 to Sure Shipping for freight charges associated with the August 6 purchase.
August 10	Returns to GameGirl four game devices that were defective.
August 14	Pays the full amount due to GameGirl.
August 23	Sells 40 game devices purchased on August 6 for $170 each to customers on account. The total cost of the 40 game devices sold is $6,070.00.

Required: 1. Record the transactions of DS Unlimited, assuming the company uses a periodic inventory system. 2. Record the period-end adjusting entry to cost of goods sold on August 31, assuming the company has no beginning inventory and ending inventory has a cost of $2,428.