Blossom Corporation shipped $$20,400$ of merchandise on consignment to Cullumber Company. Blossom paid freight costs of $$2,000.$ Cullumber Company paid $$480$ for local advertising, which is reimbursable from Blossom. By year$-$end, $62\%$ of the merchandise had been sold for $$21,500.$ Cullumber notified Blossom, retained a $10\%$ commission, and remitted the cash due to Blossom.

Prepare Blossom's journal entry when the cash is received. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Cash

Advertising Expense

Commission Expense

Revenue from Consignment Sales

$($To record the cash remitted to Blossom.$)$