Current Attempt in ProgressOn August $15,2023,$ Japan Ideas consigned $780$ electronic play systems, costing $$110$ each, to Carla Vista Toys Company. The cost of shipping the play systems amounted to $$1,300$ and was paid by Japan Ideas. On December $31,2023,$ an account sales summary was received from the consignee, reporting that $420$ play systems had been sold for $$170$ each. Remittance was made by the consignee for the amount due, after deducting a $20\%$ commission.