9. On Ist January, 2014, A drew a bill on B for Rs.20,000 payable after 3 months. B
accepted the bill and returned it to A. After 10 days. A endorsed the bill to his creditor.
C. On the due date, the bill was dishonoured and C paid Rs. 200 as noting charges. Record
the transactions in the books of A, B and C.
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