2.On 1st October,2018, X sells goods to Y for ₹ 20,000. On that date, Y accepted a bill drawn upon him by X at 2months for ₹ 20,000. X retains the bill till due date and on the same date sends the bill to the banker for collection. In due course, X receives the confirmation from bank that the bill has been duly met. Pass journal entries in the books of X as on December 4th 2018.
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