Jansen Corporation shipped $28,000 of merchandise on consignment to Gooch Company. Jansen paid freight costs of $2,400. Gooch Company paid $600 for local advertising, which is reimbursable from Jansen. By year-end, 60% of the merchandise had been sold for $21,000. Gooch notified Jansen, retained a 10% commission, and remitted the cash due to Jansen. Prepare Jansen's journal entry when the cash is received. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)