DS Unlimited has the following transactions during August.

August 6	Purchases 64 handheld game devices on account from GameGirl, Incorporated, for $170 each, terms 1/10, n/60.
August 7	Pays $370 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 44 game devices purchased on August 6 for $190 each to customers on account. The total cost of the 44 game devices sold is $7,677.00.

Required: Record the transactions of DS Unlimited, assuming the company uses a perpetual inventory system. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Round your answers to 2 decimal places.

\begin{tabular}{|c|c|c|c|c|c|} \hline No & Date & & & Debit & Credit \\ \hline \multirow[t]{2}{*}{1} & August 06 & Inventory & 2 & 10,880.00 & \\ \hline & & Accounts Payable & 2 & & 10,880.00 \\ \hline \multirow[t]{2}{*}{2} & August 07 & Accounts Payable & x & 370.00 & \\ \hline & & Cash & 2 & & 370.00 \\ \hline \multirow[t]{2}{*}{3} & August 10 & Accounts Payable & 2 & 680.00 & \\ \hline & & Inventory & 2 & & 680.00 \\ \hline \multirow[t]{2}{*}{4} & August 14 & Accounts Payable & 2 & 10,200.00 & \\ \hline & & Cash & 2 & & 9,424.80 \\ \hline \multirow[t]{2}{*}{5} & August 23 & Accounts Receivable & 2 & 8,360.00 & \\ \hline & & Sales Revenue & 2 & & 8,360.00 \\ \hline \multirow[t]{2}{*}{6} & August 23 & Cost of Goods Sold & 2 & 7,677.00 & \\ \hline & & Inventory & 2 & & 7,677.00 \\ \hline \end{tabular}