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23 On 1.1.2018 AB & Co. consigned 1000 cases of tea invoiced @ 2700 per case (which is at cost + 25%) to MS & Sons of Cochin. AB & Co. paid 212,000 as carriage charges and 26,000 as insurance charges. MS & Sons is entitled to get a commission of 15% on sales including del-credere commission of 5%. On 31.3.2018 an Account Sales was received from MS & Sons which showed that they have sold 400 cases at 850 per case for cash and 300 cases @ + 900 per case on credit. They paid 5,000 towards unloading and carriage charges and 14,000 towards godown rent and advertisement charges. Bad Debts written off amounted to ? 2,000. Prepare the important ledger accounts in the books of AB & Co, assuming that MS & Sons remitted the necessary amount by bank draft along with the Account Sales