Wildhorse Inc. sells tickets for a Caribbean cruise on ShipAway Cruise Lines to Carla Vista Company employees. The total cruise package price to Carla Vista Company employees is $79,000. Wildhorse Inc, receives a commission of 6% of the total price. Wildhorse Inc, therefore remits $74,260 to ShipAway. Prepare the journal entry to record (1) the receipt of payment of $79,000 from employees for the cruise packages and (2) the remittance and revenue recognized by Wildhorse 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 0 for the amounts. List all debit entries before credit entries.)