Vaughn Corporation shipped $$18,400$ of merchandise on consignment to Gooch Company. Vaughn paid freight costs of $$2,000.$ Gooch Company paid $$540$ for local advertising, which is reimbursable from Vaughn. By year$-$end, $63\%$ of the merchandise had been sold for $$21,200.$ Gooch notified Vaughn, retained a $9\%$ commission, and remitted the cash due to Vaughn.

Prepare Vaughn's journal entry when the cash is received. $($Round answers to $0$ decimal places, e$.$g$.1,525.$ 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.$)$

Account Titles and Explanation

Debit

Credit

Commission Expense

Advertising Expense

$($To record the cash remitted to Vaughn.$)$

$($To record the cost of inventory sold on consignment.$)$