On Jan 01,2017 Shieba sold goods to Vishal for Rs 10,000 and drew upon him a bill of exchange for 2 months. Vishal accepted the bill and returned it to Shieba. On the date of maturity the bill was dishonoured by Vishal. Record the necessary entries in all the cases listed below in the books of Shieba and Vishal:
(i) When the bill kept by Shieba till its maturity,
(ii) When the bill is discounted by Shieba for Rs 200,
(iii) When the bill is endorsed to Lal Chand by Shieba.

Explanation