On April 25, 2017, Cheyenne ships 110 augers to Ayayai Depot, a farm supply dealer in Nebraska, on consignment. By June 30, 2017, Ayayai Depot has sold 60 of the consigned augers at the listed price of $1,100 per unit. Ayayai Depot notifies Cheyenne of the sales, retains a 10% commission, and remits the cash due Cheyenne. Prepare the journal entries for Cheyenne and Ayayai Depot for the consignment arrangement.