On 15 November 19X8, Hughes consigned 300 cases of wooden items to Galvez of Madrid. On 31 December 19X8, Galvez forwarded an account sales, with a draft for the balance, showing the following transactions: 1 250 cases sold at 20 each and 50 at 18 each. 2 Port and duty charges 720. 3 Storage and carriage charges 410. Commission on sales 5% +1% del credere. 4 Required: (a) Prepare the account sales, and (b) Show the consignment inward account in the books of Galvez. Ignore interest.