B/R received from consignee Rs 10,000 consignor discounted it from bank for Rs 9,600. What will be passed for discounting the bill?
(a) Bank A/c Dr. 9,600
Discount A/c Dr. 400
To B/R A/c 10,000
(b) Bank A/c Dr. 9,600
To Consignment A/c 400
To B/R A/c 10,000
(c) Bank A/c Dr. 9,600
Consignment A/c Dr. 400
To B/R A/c 10,000
(d) Bank A/c Dr. 9,600
Discount A/c Dr. 400
To Consignment A/c 10,000
