BE8-24. Sales on Consignment. Hanna Lighting recently transferred $60,000 of electrical supplies to Goshen Super- markets 0n.consignment. The retail price of the supplies is $81 000 Hanna offers its consignees a 25% fee on the retail price of the inventory sold. Hanna shipped the supplies to Goshen on April 1 and Goshen sold the inventory on June 30. Prepare the journal entries required for Hanna Lighting to record the consignment transaction