on 1st april 2020 yogesh consigned 500 toy at the rate of 350 to umesh to agra and incurred following expenses on consignment: cartage 500 Frieght 2000and imsurance 2500 the expenses incurred by umesh were cartage 1500unloading 1000and 2500 godown rent on 31 march 2021 an account sale was receivd from umesh showingh 450 toys wer sold at 1000 par toy and 50 toy remaind unsold as par agreement 5%commission on sales will be payable to umesh prepare consingnment a/c showing valuation of consingnment stock
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