L$.$G$.$ Co$.$ consigned $100$ A$.$C$.$ to Surat Trading Co$.$ on $1-1-2010.$ The invoice price was Rs$.20,000$ per A$.$C$.$ But proforma invoice price was made out at a figure to show a profit of $25\%$ on invoice price.

LG Co$.$ paid the expenses of carriage Rs$.2\mathrm{.}500,$ freight Rs$.5,000$ and insurance Rs$.7,500$ at the time of sending goods.

Surat Trading Co$,$ accepted a bill of Rs$.5\mathrm{.}00,000$ for five months and returned, L$.$G Co$.$ discounted the bill after two months at $12\%$ p$.$a$.$

Surat Trading Co$.$ is entitled to get $10\%$ general commission and $5\%$ Del Credere commission. In addition to this he is also to be given $10\%$ of net profit as a share in profit.

On $31-12-2010$ Surat Trading Co$.$ sent an account sales and a bank draft for the amount due from him. It was reported in the account sales that:

$(1)$ He paid Rs$.1,000$ for carriage, Rs$.4,000$ for Octroi and Rs$.1,360$ for advertisement.

$(2)$ He sold $3/5$ A$.$C$.$ at $30\%$ profit for cash.

$(3)$ He sold $\frac{1}{5}$ A$.$C$.$ at $50\%$ profit to Raj and Brothers on credit.

$(4)$ He sold $1/20$ A$.$C$.$ at $40\%$ profit to Joy Brothers as per L$.$G$.$ and Co$.$ recommendation and responsibility.

$(5)$ He purchased $1/100$ A$.$C$.$ for his personal use at the invoice price.

$(6)1/25$ A$.$C$.$ were damaged due to negligence of storekeeper in his godown. Insurance Co$.$ sanctioned $30\%$ less. He sold these damaged goods at $50\%$ less for cash.

$(7)$ Both customers became bankrupt after paying $90\%$ and received $90$ paisa per rupee as final dividend from their estate.

$(8)$ Remaining goods require some repairing expenses to make them saleable, which is estimated Rs$.2,000.$

From the above particulars, Prepare Consignment A$/$c$.$ in the books of consigner and consigner's $\frac{A}{c}.$ in the books of consignee on $31st$ December, $2010.$