Legacy Ltd purchases gas cookers at Sh$\mathrm{.}3,500$ each and sells them through consignees at Sh$.5,000$ each. Each consignee is entitled to a commission of $5\%$ on sales from consigned goods and full recovery from sales made of any expenses incurred on the consigned goods.

The following transactions took place between Legacy Ltd and Wayu Ltd$,$ a consignee, during the three$-$month period ended $30$ June $2022$:

$1.$ Legacy Ltd sent $200$ gas cookers to Wayu Ltd$.$ and incurred the following costs:

Packing $$ Sh$16,000$

Insurance $-$ Sh$.30,000$

Transport $-$ Sh$.42,000$

$2.$ On receipt of the cookers, Wayu Ltd$.$ incurred Sh$.12,000$ on unpacking and preparing the cookers for sale.

$3.$ Wayu Ltd$,$ sold $160$ cookers and incurred carriage out costs of Sh$.18,000.$ Other incurred by Wayu Ltd$.$ in the period included casual wages Sh$.15,000,$ advertising expenses Sh$.5,000$ and storage cost Sh$\mathrm{.}12,000.$

$4.$ Some customers returned gas cookers to Wayu Ltd$.$ after experiencing gas leakage. Wayu Ltd$.$ spent Sh$.10,000$ to repair the cookers.

$5.$ In order to sell $40$ cookers, they were all fitted with additional safety gadgets at a total cost of Sh$.12,000$ which was paid by Wayu Ltd$.$

$6.$ Wayu Ltd$.$ sold $30$ of the cookers fitted with the additional safety gadgets at Sh$\mathrm{.}6,000$ each.

$7.$ Wayu Ltd sent ABC Ltd$.$ an account sales on $30$ June $2022$ enclosing a cheque for Sh$\mathrm{.}800,000.$

Required:

The accounts listed below in the books of Legacy Ltd$.$ for the three months ended

$30$ June $2022.$

$($i$)$ Goods sent on consignment account. $(5$ marks$)$

$($ii$)$ Wayu Ltd$.$ account $(6$ marks$)$

$($iii$)$ Profit and loss account for the three$-$month period ended $30$ June $2006.$

$(4$ marks$)$