on january 2, 2015, moser, inc., purchased equipment for $100,000. the equipment was expected to have a $10,000 salvage value at the end of its estimated six-year useful life. straight-line depreciation has been recorded. before adjusting the accounts for 2019, moser decided that the useful life of the equipment should be extended by three years and the salvage value decreased to $8,000.

Gamegirl inc., has the following transactions during august. august 6 sold 76 handheld game devices for $230 each to ds unlimited on account, terms 2/10, net 60. the cost of the 76 game devices sold, was $210 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 syste