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MSG shipped $30,000 of accounting books on consignment to Shaya. Then, Shaya paid $ 5,000 for...

MSG shipped $30,000 of accounting books on consignment to Shaya. Then, Shaya paid $ 5,000 for TV commercial which is reimbursable from MSG.
By the year-end 2010, %40 of the books had been sold for $20,000. Shaya notified MSG at at the end of the 2010 about the sale, its 15% commission and transferred the cash due to the MSG

Show MSG’s journal entries for this transaction.

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