On April 16, 2013, Winger Company shipped 10 tractors to Yuma Farm Supply Company on consignment. Each tractor cost $30,000, and Winger incurred cash shipment costs of $100 per tractor.

The consignment agreement required payment to Winger at year-end. On December 31, 2013, the consignee reported that it had sold 6 tractors for $36,000 each. The consignee paid Winger the amount required under the agreement, after deducting the commission of 5% and advertising costs of $2,000 incurred by the consignee.

Required:

Prepare the 2013 journal entries for Yuma.