Freight and insurance

Tilak of Tatanagar consigned goods costing ~ 2,00,000 to his agent Pulak of Patna. The invoice was made pro-forma so as to show a profit of 25% on cost. Tilak paid freight and insurance ~ 4,000. Pulak sold part of the consignment for ~ 1,76,000 at a uniform price of 10% over invoice price and spent ~ 6,000 as warehousing charges and ~ 2,000 as selling expenses. Pulak is entitled to a commission of 5% on sales and 20% of the net profit after charging commission on sales. Draw up the Consignment Account in the books of Tilak.