On 15 November 19X5, Hughes consigned 300 cases of wooden items to Galvez of Madrid. On 31 December 19X5, Galvez forwarded an account sales, with a draft for the balance, showing the following transactions:

1250 cases sold at \(£ 20\) each and 50 at \(£ 18\) each.

2 Port and duty charges \(£ 720\).

3 Storage and carriage charges \(£ 410\).

4 Commission on sales \(5 \%+1 \%\) del credere.

Required:

(a) Prepare the account sales, and

(b) Show the consignment inward account in the books of Galvez. Ignore interest.