Question

Issued a cheque to Mannya $1,800 for the full settlement of her a/c of $1,900

Answer 1

Explanation:

cheque in hand a/c dr. $1900

To discount $100

To Bank $1800

Answer 2

Mannyas A/c.......dr. 1900

To Bank A/c 1800

To Discount

receive A/c 100

(Being settled mannya's account by issuing cheque at discount)