51. Freight Rs.750; Cartage Rs.50 and insurance 250. Shristi received only 900 radio sets and he incurred the following * expenses Octroi and other expenses 10,000 Cartage Sales expenses 500 600 The consignee sold 600 radio sets only. Show stock in the value of closing stock in the Consignment account (a) Rs.21,300 (b) Rs.24,815 (c) Rs.24,500 (d) Rs. 21,000