1.A What you Mis Shradha and Co. of Amravati consigned 90 cases of glassware to M/s Kapoor and Co. of Nagpur (Cost price 82,470) for sale. The consignor paid freight and carriage ? 1,080. The commission 5% is fixed on gross sale. On the arrival of goods M/s Kapoor and Co. paid clearing charges 470, carriage 200, Sundry charges ? 60 and Godown charges ? 100. Goods were sold as follows: 44 cases @ 1,050 per case. 30 cases@1,000 per case. Remaining cases for 20,000. M/s Kapoor and Co. sent a draft for 12,000 to M/s Shradha and Co. At the end M/s Kapoor and Co. sent an account sales together with a bank draft for the balance. Give journal entries in the books of Kapoor and Co. Nagpur and prepare M/s Shradha and Co. Account