Travel Inc. sells tickets for a Caribbean cruise on ShipAway Cruise Lines to Carmel Company employees. The total cruise package price to Carmel Company employees is $$70,000.$ Travel Inc. receives a commission of $6\%$ of the total price. Travel Inc. therefore remits $$65,800$ to ShipAway. Prepare the journal entry to record $(1)$ the receipt of payment of $$70,000$ from employees for the cruise packages and $(2)$ the remittance and revenue recognized by Travel Inc. on this transaction.