Sree Traders of Gujrat purchased 10,000 sarees @ 100 per saree. Out of these, 6000 sarees were sent on consignment to Nirmala Traders of Kolkata at the selling price of 120 per saree. The consignors paid 3,000 for packing and freight. Nirmala Traders sold 5,000 sarees @ 125 per saree and incurred 1,000 for selling expenses and remitted 5,00,000 to Sree Gujrat on account. They are entitled to a commission of 5% on total sales plus a further of 25% commission on any surplus price realized over 120 per saree. 3,000 sarees were sold at Gujrat @ 110 per saree. Owing to fall in market price, the value of stock of saree in hand is to be reduced by 5%. You are required to prepare (i) Consignment Account, and ii) Nirmala Traders Account in the book of consignor