Field Mouse Corp. consigned 10 red tractors to Plow-It-Up Company.
Selling price of each tractor			$ 30,000
Cost of each tractor			$ 20,000
	Plow-It-Up charges a 5% commission and pays local advertising costs of $3,000
	to be reimbursed by Field Mouse.
	At the end of the period 8 tractors have been sold.
INSTRUCTIONS:	Prepare the journal entry Field Mouse will make upon receiving the sales
	report and check from Plow-It-Up on December 31, 2020.
	GENERAL JOURNAL
DATE		DEBIT	CREDIT