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How will you record the following of t...

How will you record the following of transactions in the books of Kapadai ?
(a) A bill received from Dalpat for ₹ 1000 has to be renewad, Dalpat agress to pay ₹ 20 as interset.
(b) Swamy's bill for ₹ 800 endorsed in favour of Ghosh dishonoured, Ghosh pays ₹ 10 as noting charges. Swamy pays ₹ 300 immediately and agrss to accept a new bill for 3 months for the balance together with together withg interest at 6% p.a. Ghosh's Accont is settled by cheque.

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