Wildhorse Manufacturing Inc. is a local manufacturing company. Rather than sell its product directly, Wildhorse ships its finished goods inventory to Indigo Retailing Ltd., who sells the product for Wildhorse on consignment. During 2023, Wildhorse ships $100,000 in merchandise to Indigo. At the end of 2023 , Indigo has sold 65% of the merchandise for $64,500. Indigo notifies Wildhorse of the sales, retains a 20% commission, and remits the cash due to Wildhorse. (a) Prepare all the necessary journal entries on the books of Wildhorse Manufacturing to record the consignment transactions. (Credit account titles are automatically indented when the 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.)