The Consignment lDut account of Jackie Department Store is shown below: + CONSIGNMENT OUT For goods shipped to consignee: For account sales by consignee: Cost of 24 pes. boys' clothes P4,El[l 2t] pes. boys' clothes Pj _ Cost of 43 pee. underwear mean 313 pee. underwear ?,5DCI : Freight and handling costs: Boy's' clothes 1,080 Undemear 2,0130 _ i + a 1- The commission on both types of goods was 15% of the selling price. All of the account sales were accompanied by checks for correct amounts. There is one account sale on hand which had not been recorded on the books of Jackie. It shows that no consigned goods had been sold but the freight and handling costs of P154] applicable to underwear had been incurred by the consignee