Following was the position of debtor and creditor of Gautam as on 1.1.2017. Debtors Creditors Rs Rs Babu 5,000 – Chanderkala 8,000 – Kiran 13,500 – Anita 14,000 – Anju – 5,000 Sheiba – 12,000 Manju – 6,000 The following transactions took place in the month of Jan 2017: Jan. 02 Drew on Babu at two months after date at full settlement for Rs 4,800. Babu accepted the bill and returned it on 5.1.2017. Jan. 04 Babu’s bill discounted for Rs 4,750. Jan. 08 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 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.