$92,000$ shirts were consigned by Bhagwan & Co$.$ of Delhi to Shreyans of Tokyo at a cost of $\text{'}150$ each.

Bhagwan & Co$.$ paid freight $\text{'}20,000$ and insurance $`3,000.$

During the transit $200$ shirts were totally damaged by fire Shreyans took delivery of the remaining shirts

and paid $28,800$ as custom duty.

Shreyans had sent a bank draft to Bhagwan & Co$.$ for $`1,00,000$ as advance payment$\mathrm{.}1,600$ shirts were

sold by him at $`200$ each Expenses incurred by Shreyans on godown rent and advertisement, etc.

amounted to $4,000.$ He is entitled to a commission of $5$ percent.

One of the customers to whom the goods were sold on credit could not pay the cost of $10$ shirts.

Prepare the consignment account and the account of Shreyans in the books of Bhagwan & Co$.$

Shreyans settled his account immediately. Nothing was received from insurer for damaged goods.