On July 31, 2023, Chong Company consigned 80 Snow Blowers, costing $500 each, to Kazi Company. The cost of shipping the all of the Snow Blowers amounted to $740 and was paid by Chong Company.

On December 30, 2023, 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.

Prepare the two journal enries for Chong (the consignor) - 1) for the sending of the snow blowers to Kazi's place of business and 2) For the sale, COGS and cash remittance.