CA CPT Model Test Paper 11 with solutions for online practice

X send goods to Y on Consignment Basis costing Rs. 4,50,000 consignee sold all the goods for Rs. 6,00,000 out of which 50% sale is on Credit. Commission is 5% on sales. Del-credere commission is 3%. Consignee received only 2,70,000 from debtors. Net amount transferrable to P & L A/c of consignee will be: