A sold goods to B for Rs. 80,000 plus IGST @ 12% and drew a bill on B for three months who duly
accepted the same. A endorsed the bill to C.C endorsed it to his creditor D.D discounted the
bill at 15% per annum. On the date of maturity, the bill was dishonoured and bank paid noting
charge amounting Rs.400.
Show the necessary Journal entries in the books of all parties.
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