[A]Consignee becomes a debtor of the consignor when

A the goods are despatched

B the goods are received

C the goods are sold.

[B]An account sales is a statement which shows the details about the

A goods received

B goods sold

C goods lying unsold.

[C] Del credere commission is given when the consignee

A sells all the goods on credit

B gets no ordinary commission

C bears the loss of bad debts.