The following are transactions between Pharoah Corp., the consignor, and Sunland Stores Ltd$.,$ the consignee, for the month of June

Pharoah uses a perpetual inventory system and has a separate perpetual record for inventory sent out on consignment. At the

end of each month, sales are reported by Sunland to Pharoah and a net payment is made. The agreement stipulates that Sunland is to

receive a $15\%($of sales$)$ commission and a $8\%($of sales$)$ rebate to offset its advertising expenses.

June $1$ Pharoah ships merchandise costing $$454,000$ on consignment to Sunland Stores.

June $5$ Pharoah pays the freight of $$4,500$ for the above shipment of June $1.$

June $30$ Summary entry for the month of June: Sunland sells half of the merchandise for $$685,000$ cash.

June $30$ Sunland notifies Pharoah that $50\%$ of the merchandise has been sold for $$685,000$ and remits a cheque for the

amount due under the consignment agreement. Pharoah records the receipt of the cheque from Sunland.

Prepare a journey entry on the books of Sunland stores