Tingey sells goods on consignment to dealers. Selling price of goods averages 25% of COGS. Dealer's paid 10% commission on sales price of goods for all sales. In 2013, Tingey shipped $250,000 (manufacturing cost) of goods on consignment. Dealers sold $220,000 of goods (sales price). Dealers paid $139,000 after deducting commission. Prepare consignor's summary entries for these transactions.