Maria is a trader based in Manila. She uses the services of two agents, Nakula in Jakarta and Pedro in Madrid. During the year ended 31 March 2020, Maria sent goods, costing $100 per unit, to both Nakula and Pedro. Further information about these consignments was as follows. Goods on consignment Sales Freight costs paid by Maria Freight costs paid by Pedro Selling costs paid by Nakula Selling costs paid by Pedro Profit on consignment Rate of commission Inventory at 31 March 2020 Nakula $ 6000 4000 600 Nil 400 Nil 460 18% ? Pedro $ 15000 28 000 Nil 1600 Nil 1200 7400 ? Nil (a) Prepare the following in Maria's books of account. (i) Consignment to Nakula account (ii) Consignment to Pedro account (b) Calculate the rate of commission paid to Pedro. Additional information By the accounting year end, Pedro had remitted to Maria all the monies due to her from the consignment. However, Nakula had made no remittances of monies to Maria. (c) Prepare the following in Maria's books of account. (i) Nakula account (ii) Pedro account (d) Explain how unsold goods held by an agent are valued. (e) Calculate the number of units held in inventory by Nakula at 31 March 2020.