Gamegirl Inc., has the following transactions during August.

August		6		Sold 86 handheld game devices for $280 each to DS Unlimited on account, terms 1/10, net 60. The cost of the 86 game devices sold, was $260 each.
August		10		DS Unlimited returned six game devices purchased on 6th August since they were defective.
August		14		Received full amount due from DS Unlimited.

Required:

Prepare the transactions for GameGirl, Inc., 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.)