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QUESTION 4 a) Describe TWO (2) types of commission in consignment [5 marks] b) Aruz Sdn Bhd in Seremban has consigned X70 Sdn Bhd in Malacca to sell their products. X70 Sdn Bhd will receive 5% commission on sales and another 3% commission as an incentive because company is willing to liable any bad debt from that consignment On 1 December 2018, 70,000 units of handicraft costing RM 8 each were delivered. Below are the expenses paid by Aruz Sdn Bhd. Transportation Insurance Miscellaneous RM 3,500 RM 5,000 RM 2,000 X70 Sdn Bhd detected 15 units were damaged during delivery. The insurance company had agreed to pay compensation at cost price plus the cost involved during the delivery of the goods. During the month, X70 Sdn Bhd had sold on cash 30,000 units of goods at RM 15 per unit and on credit 35,000 units at RM 20. Below are the expenses paid by X70 Sdn Bhd. Warehouse charge RM 8,000 Advertisement RM 2,000 Delivery Charge RM 5,000 X70 Sdn Bhd had deposited advance payment by cheque of RM 600,000 to Arus Sdn Bhd. The remaining amount will be settled later. You are required to: i) Calculate Consignment Account [10 marks] ii) Calculate Consignee Account [10 marks)