Below is a consignment inventory account in the books of Entity A for the goods out on consignment to Entity B: CONSIGNMENT INVENTORY - ENTITY B Sept. 1 Shipped (10 items at cost) P3,500 Sept 30. Sales (7 items) Freight-out P300 The following also were charges made by Entity B: Sept. 30 Delivery expenses P175 Commission (20%) P840 What is the net income of the consignor for the month of September? A. 1,275.00 B. 525.00 C. 435.00 D. 577.50 P4,200