On July 31, 2018 , ELLIS CORP consigned 80 Snow Blowers, costing $500 each, to ALI Corp. The cost of shipping the all of the Snow Blowers amounted to $740 and was paid by ELLIS Company. On December 30, 2018 , a report was received from the consignee, indicating that 40 Snow Blowers had been sold for $750 each. Remittance was made by the consignee for the amount due after deducting a commission of 6%, advertising of $200, and total installation costs of $320 on the Snow Blowers sold.

What are the two journal entried for ELLIS CORP( the consignor ) 1) for the sending of the snow blowers to ELLIS's place of business , 2)for the sale , COGS and cash remittance.