Accountancy: plz solve

X consignes Y 2000 boxes costing Rs100 each. X's expenses Rs5000. 1/10 of boxes were lost in Y's godown as treated as normal loss. 1200 boxes were sold by Y. the value of consignment stock

a) 68333 

b)61500

c)60000

d)60250

1000 boxes of Rs  100 and invoice price Rs 120 is consigned goods sent on consignment 2 b cr in trading a/c is

a)100000

b)120000

c)20000

d) none

balance of goods sent on consignment will be trasferred to

a)p/l

b)trading

c)balance sheet