··Concise Clothing Company, a manufacturer of high-end fashion apparel, entered into a consignment agreement with Fashion Mart, a retail chain specializing in designer clothing. Concise Clothing consigned 500 units of its latest collection to Fashion Mart at the beginning of the accounting period. The cost per unit to Concise Clothing is $20. Fashion Mart agreed to sell the consigned clothing at a commission of 20% of the selling price. During the accounting period, Fashion Mart sold 300 units of the consigned clothing for $40 each. However, due to a sudden shift in consumer preferences, Fashion Mart faced difficulties in selling the remaining units and returned 100 units to Concise Clothing at their original cost. Additionally, Fashion Mart incurred advertising expenses of $500 to promote the sale of the consigned items. Prepare the consignment account for Concise Clothing Company, taking into account all relevant transactions and adjustments.