Sangita Machine Corporation sent 200 sewing machines to Rita agencies. It spent ` 7500 on packing. The cost of each machine was ` 2,000, but it was invoiced at 20% above cost. 20 machines were lost in transit & insurance company accepted claim of ` 20,000 only. Rita agencies paid freight of ` 9,000, carriage ` 3,600, Octroi ` 1,800 and rent ` 1800. They sold 150 machines at ` 3,500 per machine. They were entitled to commission of 5% on invoice price and additional 20% of any excess realized on invoice price and 2% Del Credre commission. They accepted a bill drawn by Sangita Machine Corporation for ` 3,00,000 and remitted the balance by demand draft along with account sale. Draw up necessary ledger accounts in the books of Sangita Machine Corporation and Rita Agencies