On 15 November 19X8, Hughes consigned 300 cases of wooden items to Galvez of Madrid.

On 31 December 19X8, Galvez forwarded an account sales, with a draft for the balance, showing the following transactions:

1 250 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

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