Pharoah Corporation shipped $19,600 of merchandise on consignment to Sunland Company. Pharoah paid freight costs of $2,100. Sunland Company paid $460 for local advertising. which is reimbursable from Pharoah. By year-end, 60% of the merchandise had been sold for $22,400. Sunland notified Pharoah, retained a 9% commission, and remitted the cash due to Pharoah. Prepare Pharoah's journal entry when the cash is received. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter ofor the amounts. List all debit entries before credit entries.)