Mr. Divik of Jaipur purchased, 5,000 pieces of sarees at 500 per saree. Out of these 3,000 sarees were sent on consignment to Mr. Manoj of Pillani at the selling price of *600 per saree. The consignor paid 30,000 for packing and freight. Mr. Manoj sold 2,500 sarees at * 625 per saree and incurred 10,000 for selling expenses and remitted *5,00,000 to Jaipur on account of Mr. Divik. Mr. Manoj is entitled to a commission of 5% on total sales plus a further commission at 20% of surplus price realized over invoice price. You are required to prepare Consignment Account in the books of Mr. Divik and Mr. Divik's account in the books of agent Mr. Manoj.