ON MARCH 4,2017 A PURCHASED FROM B GOODS FOR RS 50000. A PAID 40% IMMEDIATELY AND FOR A BALANCE GAVE A PROMISSIONARY NOTE TO B PAYABLE AFTER 30 DAYS. B IMMEDIATELY ENDORSED THE PROMISSIONARY NOTE IN FAVOUR OF HIS CREDITOR C FOR THE FULL SETTLEMENT OF A DEBT OF RS 31000. ON THE DUE DATE THE BILL WAS DISHONOURED AND C PAID RS 100 AS NOTING CHARGES. ON THE SAME DATE C INFORMED B ABOUT THE DISHONOUR OF THE BILL. B SETTLED HIS DEBT TO C BY CHEQUE FOR RS 30100 WHICH INCLUDES NOTING CHARGES. A SETTLED B CLAIM BY CHEQUE FOR THE SAME AMOUNT.
RECORD THE NECESSARY JOURNAL ENTRIES IN THE BOOKS OF A,B AND C FOR THE ABOVE TRANSACTIONS AND PREPARE A AND C ACCOUNT IN THE BOOKS OF B.
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Scientists may have heard the gravitational wave background or the resonant 'hum' that permeates the Universe for the first time.
The sound has been detected by the North American Nanohertz Observatory for Gravitational Waves (NANOGrav) and the findings have been published in the Astrophysical Journal Letters.
NANOGrav has been studying the signals from distant pulsars, commonly referred to as the Universe's timekeepers, emitting radio waves to collect data that may indicate the effects of gravitational waves.
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