please explain

Wildhorse Corporation shipped $18,400 of merchandise on consignment to Crane Company. Wildhorse paid freight costs of $2,000. Crane Company paid $540 for local advertising, which is reimbursable from Wildhorse. By year-end, 63% of the merchandise had been sold for $21,200. Crane notified Wildhorse, retained a 9% commission, and remitted the cash due to Wildhorse. Prepare Wildhorse'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 0 for the amounts. List all debit entries before credit entries.)