Glazier Co. sells all of its glassware on a consignment basis. The consignees receive reimbursement of expenses plus a sales commission of 10% of retail value. During the current year, Glazier shipped 11,800 units with a cost of $24 per unit and a retail value of $44 per unit to the Glass Retailers. Freight paid by Glazier on these shipments totaled $26,600. Glass reported that it sold 9,500 units and incurred expenses relating to the sold units, exclusive of commissions, in the amount of $19,200. Glass remitted cash for the units sold minus commissions and expenses.

Prepare all necessary journal entries for Glazier company to records these transactions.