Riverbed Corporation shipped $21,100 of merchandise on consignment to Gooch Company. Riverbed paid freight costs of $1,900. Gooch Company paid $490 for local advertising, which is reimbursable from Riverbed. By year-end, 66% of the merchandise had been sold for $19,500. Gooch notified Riverbed, retained a 9% commission, and remitted the cash due to Riverbed. Prepare Riverbeds journal entry when the cash is received.