Sunland Corporation shipped $20,600 of merchandise on consignment to Sandhill Company. Sunland paid freight costs of $1,800. Sondhill Company paid $550 for local advertising which is reimbursable from Sunland. By year-end, 63% of the merchandise had been sold for $21,500. Sandhill notified Sunland, retained a 10% commission, and remitted the cash due to Sunland. Prepare Sunland'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.)