Whispering Corporation shipped $21,200 of merchandise on consignment to Gooch Company. Whispering paid freight costs of $1,900. Gooch Company paid $520 for local advertising, which is reimbursable from Whispering. By year-end, 61% of the merchandise had been sold for $21,400. Gooch notified Whispering, retained a 10% commission, and remitted the cash due to Whispering. Prepare Whispering's journal entry when the cash is received. (Round answers to O 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 Ofor the amounts.) Account Titles and Explanation Debit Credit Cash 18,740 (To record the cash remitted to Whispering.) (To record the cost of inventory sold on consignment.)