From the following details calculate abnormal profit/loss on the stock lost in transit Goods sent on consignment (100) = Rs. 90,000 Goods lost in transit (2) = Insurance claim received for goods lost in transit Rs. 2, 521. Goods sold by the consignee (80) Rs. 108,000 Consignor expenses Rs. 6,020 Consignee expenses Rs. 9, 500 which includes Rs. 5, 400 sales commission and Rs. 2,000 godown rent.