NOTE*

if this line (cheques are first treated as cash receipt) is not mentioned in the question still it will assumed that the lin
doubt- we have to pass either of the entry and if we are entering 2nd one we have to do contra entry?
what if the amount were being given thru cash thn entry will be same amount or of less discount krke entrty
is it necessary to take these assumpotion as in both the entries there were transaction entry
will assumed that the line applicable and cheque in hand will be treated as "encashed"

ount krke entrty

 1b 1
2A 1
3A 1
4B 1
5B 1
6B
7A 1
8A 1
9B 1
10 A 1

1 4 4
2 2 4
3 5 5
4 5 5
5 3 3
6 2 4
7 2 4
8 2 4
9 3 3
10 1 1
37