Movements for month of August for company "Devolucion PLC" are as follows:

Date	Movements	N° Units	Unit cost	Selling Price	Total $
08/01/10	Initial Inventory	100	75		$7,500
08/03/10	Purchase	50	70		$3,500
08/05/10	Purchase	20	80		$1,600
08/08/10	Sale	160		$90	$14,400
08/11/10	Purchase	40	85		$3,400
08/15/10	Return of Sale	30
08/17/10	Sale	50		$90	$4,500

Company uses a perpetual system for recording its inventories and uses PEPS method for allocating cost of goods sold.

Additional notes:

1.- All purchases are made on cash.

2.- All sales are made on credit for 60 days.

3.- On August 15, 2010 a customer returns 30 units of the sale made on August 8 because he realized that he had bought too many units and did not use them all.

4.- Company has a policy of granting a 1-year warranty on its products and estimates that 0.5% (0.00005) of its sales generally make use of this warranty. At end of each month, company makes an adjusting entry recognizing warranty policy for each month's sales.

It is requested:

Make all entries in Journal that should have been made by company during month of August.