On 1st July, 2014, Sengupta of Calcutta sent 150 cases of goods at a cost of Rs. 750 per case to Kapoor of Bombay on consignment basis and paid Rs. 1,900 for insurance premium, Rs. 3,500 for freight...

On 1st July, 2014, Sengupta of Calcutta sent 150 cases of goods at a cost of Rs. 750 per case to Kapoor of Bombay on consignment basis and paid Rs. 1,900 for insurance premium, Rs. 3,500 for freight and Rs. 2,600 for dock charges. On arrival of the goods, Kapoor sent a bank draft for Rs. 10,000 to Sengupta on 30th July, 2014 and paid Rs. 2,500 for clearing charges, Rs. 870 for cartage and Rs. 750 for godown rent. 5 cases were damaged in transit and a sum of Rs. 3,500 was realized by way of compensation from the insurance company. Up to 31st December, 2014, 100 cases were sold for Rs. 1,05,000 incurring a bad debt of Rs. 1,150. Kapoor was entitled to a commission of 5% on the gross sales with further 2% as del credere commission. The amount due to Sengupta up to 31st December, 2014 was remitted by a bank draft. Show (a) Consignment Account; (b) Kapoor Account; and (c) Consignment Stock Account in the books of Sengupta.