45,000 worth of goods were invoiced by A. Bose of Kolkata to C. Dutta of Chandigarh at
20 per cent profit on invoice price. The invoice price is covered up to 50 per cent by
advance from C. Dutta. Dutta is to get 5 per cent commission on sale and 2.5 per cent del
credere commission.) Eighty per cent of the goods were sold for 7 57,000 but 7 300 proved
