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From the following particulars, ascertain the closing balance of Bills Receivable Account and opening balance of Bills Payable Account: {:("Particulars","Rs."),("Opening Balance of Bills Receivable.......................................","11,000"),("Closing Balance of Bills Payable.............................................","8,000"),("Bills Payable issued............................................................","35,000"),("Bills Receivable encashed .......................................................","46,000"),("Bills Reveivable received ........................................................","49,000"),("Bills payable paid in cash .......................................................","36,000"),("Bills Receivable dishonoured ..................................................","1,000"):}

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