on 15th june ' 2017 x …

* IN BOOKS OF X JUNE 15 Y. Dr.15,000 To sales A/c. 15,000 JUNE 15 B/R. (i). Dr 10,000 To Y. 10,000 JUNE 15 B/R (ii). Dr 5,000 To Y. 5,000 JUNE 15 Bank A/c. Dr 9,900 Discounting charges A/c Dr 100 To B/R. (ii). 10,000 JUNE 15 Z. Dr 5,000 To B/R. 5,000 * IN BOOKS OF Y JUNE 15 Purchases A/c. Dr.15,000 To X. 15,000 JUNE 15 X. Dr 10,000 To B/P (i). 10,000 JUNE 15 X. Dr 5,000 To B/P (ii). 5,000 AUG. 18 B/ P. (i) Dr. 10,000 To Bank A/c. 10,000 SEP.18 B/ P. (ii) Dr.5,000 To Bank A/c. 5,000