Following was the position of debtor and creditor of Gautam as on 1. 1. 2011. ItemsDebtorsCreditorsBabu5,000 –––Chanderkala8,000 –––Kiran13,500 –––Anita14,000 –––Anju –––5,000Sheiba –––12,000Manju –––6,000 The Following tansactions took place in the month of Jan 2011 Jan 2 Drew on Babu at two months after date at full settlement for Rs. 4,800. Babu accepted the bill and returned it on 5.1.2011 Jan 4 Babu's Bill discounted for Rs. 4,750. Jan 8 CHanderkala sent a promissory note for Rs. 8,000 payable three months after date. Jan 10 Promissory note received from chanderkala discounted for Rs. 7,900. Jan 12 Accepted sheiba draft for the amount due payable two months after the date Jan 22 Anita sent his promissory note payable after two months. Jan 23 Anita's Promissory Note endorsed in favour of Manju. Jan 25 Accepted Anju's draft payable after three months. Jan 29 Kiran sent Rs. 2,000 in cash and a promissory note for the balance payable after three months. Record the above transactions in the proper subsidiary books.