Amar drew a bill on Sohan for Rs. 10,000 which is accepted by the later. The 6bill was dishonoured on due date. Pass journal entries in the books of boththe parties in the following cases:a. Amar retained the bill till maturity and paid Rs. 100 as notingcharges.b. Amar discounted the bill for Rs. 9,800 from a bank who paid notingcharges Rs. 100.c. Amar endorsed the bill to his creditor, Kamal who paid notingcharges Rs. 100.d. Amar retained the bill till maturity and sent the bill for collection tothe bank who paid noting charges Rs. 100.ORX drew a bill of exchange on Y for Rs. 8.000 on 1" April, 2016payable after 2 months. Y accepted it and returned it to X. The billis dishonoured on due date.Pass necessary journal entries in the books of X and Y in thefollowing cases:a. When bill was retained by X.b. When bill was discounted from bank on same date @6%p.a.c. When bill was endorsed to his creditor, Zd. When X sent the bill for collection to his banker a few daysbefore the due date.​