The balance sheet for Crutcher Corporation reported 130,000 shares outstanding, 230,000 shares authorized, and 13,000 shares in treasury stock. Compute the maximum number of new shares that Crutcher could issue.

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