Bramble Corporation shipped $21,200 of merchandise on consignment to Gooch Company. Bramble paid freight costs of $1,900. Gooch Company paid $520 for local advertising, which is reimbursable from Bramble. By year-end, 61% of the merchandise had been sold for $21,400. Gooch notified Bramble, retained a 10% commission, and remitted the cash due to Bramble. Prepare Bramble'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 for the amounts.) Account Titles and Explanation Debit Credit (To record the cash remitted to Bramble.) (To record the cost of inventory sold on consignment.)