Blue Spruce Corporation shipped $25,000 of merchandise on consignment to Crane Company. Blue Spruce paid freight costs of $2,100. Crane Company paid $400 for local advertising, which is reimbursable from Blue Spruce. By year end, 60% of the merchandise had been sold for $20,500. Crane notified Blue Spruce, retained a 10% commission, and remitted the cash due to Blue Spruce. Prepare Blue Spruces journal entry when cash is received. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Account Titles and Explanation	Debit	Credit
enter an account title to record revenue	enter a debit amount	enter a credit amount
enter an account title to record revenue	enter a debit amount	enter a credit amount
enter an account title to record revenue	enter a debit amount	enter a credit amount
enter an account title to record revenue	enter a debit amount	enter a credit amount
(To record revenue)
enter an account title to record cost of goods sold	enter a debit amount	enter a credit amount
enter an account title to record cost of goods sold	enter a debit amount	enter a credit amount
(To record cost of goods sold)