On August 15, 2017, Japan Ideas consigned 480 electronic play systems, costing $90 each, to YoYo Toys Company. The cost of shipping the play systems amounted to $1,300 and was paid by Japan Ideas. On December 31, 2017, an account sales summary was received from the consignee, reporting that 390 play systems had been sold for $160 each. Remittance was made by the consignee for the amount due, after deducting a 5% commission. Calculate the following at December 31, 2017.