A bill for ₹ 1,000 is drawn by A and B and accepted by the latter payable at the new Delhi, Bank of India . Show what entries should be passed in the books of A under each of the following circumstances.
(a) If A retained the bill the due date and then realised it on maturity .
(b) If A discounted it with his bank for ₹950.
(c) If A endorsed it to his creditor C in full settlement of his debt.
(d) if A sent it to his bank for collection.