Sunil Kumar of Indore sent goods of costing of Rs. 2,50,000 to Manisha Traders Jabalpur on consignment basis which was 25% more than its cost. He spent Rs. 2,500 on carriage and Rs. 2,400 on insurance and received a bill of Rs. 80,000 which he discounted from bank for Rs. 77,500. Manisha Traders sold 4/5 of the consigned goods for Rs. 2,40,000 and spend Rs. 6,000 at selling expenses. He remitted the balancing amount to Sunil Kumar after deducting his commission @ 6.25% by a draft. Open necessary accounts in the books of Sunil Kumar.
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