Carla Vista Inc. sells tickets for a Caribbean cruise on ShipAway Cruise Lines to Sheridan Company employees. The total cruise package price to Sheridan Company employees is $77,000. Carla Vista Inc. receives a commission of 6% of the total price. Carla Vista Inc. therefore remits $72,380 to ShipAway. Prepare the journal entry to record (1) the receipt of payment of $77,000 from employees for the cruise packages and (2) the remittance and revenue recognized by Carla Vista Inc. on this transaction.