Sunland Inc. sells tickets for a Caribbean cruise on ShipAway Cruise Lines to Pharoah Company employees. The total cruise package price to Pharoah Company employees is $76,000. Sunland Inc. receives a commission of 6% of the total price. Sunland Inc. therefore remits $71,440 to ShipAway. Prepare the journal entry to record (1) the receipt of payment of $76,000 from employees for the cruise packages and (2) the remittance and revenue recognized by Sunland Inc. on this transaction. (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 O for the amounts. List all debit entries before credit entries.) No. Account Titles and Explanation 1. Cash Accounts Payable Sales Revenue 2. Accounts Payable Unearned Sales Revenue sa Cash Debit 76000 71440 4560 Credit 71440 4560 4560 71440