X SOLD GOODS TO Y COSTING RS 40000 PLUS IGST @12% . Y PAID 25 %AMT. IN CASH ( INCLUDING IGST) AND ACCEPTED A BILL FOR THE REMAINING AMOUNT. X ENDORSED THE BILL IN THE FAVOURITE OF C. ON THE DUE DATE THE BILL WAS DISHONOURED AND C PAID 500 AS NOTING CHARGES. GIVE JOURNAL ENTRIES ONLY IN THE BOOKS OF X… .
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