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Solve now Shruti draws on Uttara a bill of exchange for ₹50,000 on 1st April, 2022 for 3 months. Uttara accepts the bill and sends it to Shruti who gets it discounted for ₹48,000. Shruti immediately remits ₹16,000 to Uttara. On the due date, Shruti, being unable to remit the amount due, accepts a bill for ₹70,000 for three months which is discounted by Uttara for ₹66,850. Uttara sends ₹11,200 to Shruti. Before the maturity of the bill, Shruti becomes bankrupt, and her estate pays fifty paise in the rupee. Please give the journal entries in the books of Shruti and Uttara.

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