CA CPT Model Test Paper 6 with solutions for online practice

X of Kolkata sends out goods costing Rs. 3,00,000 to Y of Delhi. Commission agreed is 2% on sales + 3% on sales as del-credre commission. The entire goods are sold by consignee for Rs. 4,00,000. However consignee is able to recover Rs. 3,95,000 from the Customers (Trade receivable). The amount of profit to be transferred to P/L as net commission by consignee will be