Answer:
See the journal entries below.
Explanation:
The journal entry will look as follows:
<u>Date      Account and explanation                 Debit ($)         Credit ($)   </u>
Aug 6     Inventory (50 * $100)                           5,000  
                Account payable                                                           5,000
<u><em>               (To record inventory purchased on account.)                            </em></u>
Aug 7      Inventory                                                 300
                Cash                                                                                  300
 <em><u>                (To record payment of freight charges associated with the August 6 purchase.)</u></em>
Aug 10    Account payable (5 * $100)                   500
                Inventory                                                                           500
<u><em>                (To record the returns of defective five game devices to GameGirl.)</em></u>
Aug 14     Account payable (w.1)                        4,500
                Cash (balancing figure)                                                 4,455
                 Inventory (w.2)                                                                   45
 <u><em>                 (To record the payment of the full amount due to GameGirl.)   </em></u>
Aug 23    Account receivable (30 * $120)         3,600  
                Sales revenue                                                              3,600
                 Cost of goods sold                             3,170
                 Inventory                                                                       3170
<u><em>                 (To record the Sales and cost of 30 game devices purchased on August 6.) </em></u>
<u>Workings:</u>
w.1. Account payable = Purchases on account on August 6 - Defective inventory returned on August 10 = $5,000 - $500 = $4,500
w.2. Inventory = Discount received on account payable for paying within 10 days = w.1 * 1% = $4,500 * 1% =$45