On 1st Jan., 2020 Hemant sold goods of ₹ 18,500 to Nitin. On the same date Hemant drew a bill of exchange for ₹ 18,500 at 2 months. On the due date the bill was duly honoured. Give Journal Entries in the books of Hemant and Nitin. Prepare Hamant’s Account in the books of Nitin.