Mr Achut of Bombay consigned 100 units of a commodity to Mr. Rao of Delhi. The goods were invoiced at Rs. 150 so as to yield a profit of 50 per cent on cost. Mr.Achut incurred ~ 1,000 on freight and insurance. Mr. Rao incurred Rs. 500 on freight and Rs. 800 on rent. Before December 31, 2014, he sold 50 units for cash at Rs. 160 per unit, 20 units for Rs. 175 on credit. He retained his commission at 5% and 1% for the del credere arrangements and remitted the balance on December 31, 2014. Mr. Rao noticed that 10 units were damaged on account of bad packing and he could sell them only for ~ 80 per unit. A debtor for Rs. 1,000 to whom the goods were sold by Mr Rao became insolvent and only 50 paise in a rupee was recovered. Mr Rao sent an Account Sales on March 31, 2015 detailing the transactions for the quarter ended on that date and he remitted the balance due. Make necessary ledger accounts in the books of Achut and Mr Rao assuming that Mr Achut closes his books every 31st March.