Answer Posted / rahul mohta

THE FIRST ENTRY WOULD BE:
ABC a/c Dr. 22000
TO BANK a/c 20000
TO DISCOUNT RECIEVED a/c 2000

AFTER DISHONOUR THE ENTRY WILL BE:
BANK a/c Dr 20000 .
DISCOUNT RECIEVED a/c Dr. 2000
TO ABC a/c 22000
(BEING CHEQUE ISSUED TO ABC
DISHONOURED)

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