Jansen Corporation shipped $20,000 of merchandise on consignment to Gooch Company. Jansen paid freight costs of $1,920. Gooch Company paid $560 for local advertising, which is reimbursable from Jansen. By year-end, 64% of the merchandise had been sold for $20,100. Gooch notified Jansen, retained a 11% commission, and remitted the cash due to Jansen. Prepare Jansen