Martinez Corporation shipped $30,000 of merchandise on consignment to Carla Vista Company. Martinez paid freight costs of $2,200. Carla Vista Company paid $300 for local advertising, which is reimbursable from Martinez. By year end, 60% of the merchandise had been sold for $26,500. Carla Vista notified Martinez, retained a 10% commission, and remitted the cash due to Martinez. Prepare Martinez's journal entry when cash is received. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit Cash Commission Expense $2650 (To record revenue) Cost of Goods Sold Inventory on Consignment (To record cost of goods sold)