Part A Bombay Co sent on 1st October, 2019, 50 Mixer Machines to Nasser Co of Delhi to be sold on behalf of Bombay Co. The cost of one Mixer Machine was $ 2,500 but the invoice price was $ 3,000. Bombay Co Paid $ 3,000 on insurance and freight. Nasser Co received the Machines on 19 October, 2019 and signed a 3 months notes to Bombay for $ 75,000. Nasser Co paid $ 1,300 as rent and $ 400 as insurance and by 31st March had disposed of 40 Mixer Machines at $ 3,320 each. Nasser Co is entitled to a commission of 6 per cent on sales including a del credere commission of 1%. Nasser Co sold 10 Mixer Machines on credit and was not able to recover sale proceeds of one Mixer Machines because of insolvency of the debtor. (i) Prepare all the ledger accounts in the books of Bombay Co; also (ii) journalize all the transactions relating of consignment. Part B Sameer plants, Gaza consigned 9,000 kg of oil to Delhi Point of Agra on 1st January, 2017. The oil cost was $ 450 per kg. Sameer Plants paid $ 190,000 for packing, and insurance. In transit 150 kg. destroyed for which the insurers paid, directly to the consignors, $ 37,000 in settlement of the claim. on the 10th January Delhi Point received the consignment. On 31st March, 2012 Delhi Point reported that 4,900 kg. were sold at $ 700, the expenses being on godown rent $ 40,000, on advertisement $ 45,000 and on salesmens salaries $ 42,000. Delhi Point is to get a commission of 4 per cent plus 2 per cent del credere. A customer which had bought 700 kg. was able to pay only 75% of the amount due from. Also, Delhi Point reported a loss of 60 kg, due to leakage. Assuming that Delhi Point paid the amount due by bank draft, show the accounts in the books of both the parties. Books of accounts are closed by the parties on 31st March.