4. Lourens consigns 10 cases of goods costing R3000 per case to Ben in USA on the 1st April 2023. Lourens' financial year ends on 31st December. Lourens pays R1850 for carriage and insurance for the whole consignment on 1st April 2023. Lourens receives an interim account sale with a bank statement from Ben on 25th of October 2023 and it shows the following: Ben has sold 8 cases of goods for R5000 each. Ben has paid a total of R900 for landing charges and import duties on receipt of the whole consignment. He paid selling costs in respect of the 8 cases sold amounting to R1500. He has deducted his commission of 10% in respect of the 8 cases sold. Ben encloses a bank draft of R9750 to the account sales. Lourens now wishes to balance off his consignment account at his financial year end 31st December 2023 and transfer the profit to date to his profit and loss account. Required: 4.1. Prepare the account sales as at 31H December 2023. 4.2. Prepare the consignment account