A bill for ₹ 20,000 is drawn by A on B and accepted by the latter payable at Bank of India. Show what entries should be passed in the books of A under each of the following circumstances:
(a) If A retained the bill till the due date and then realised it on maturity.
(b) If A discounted it with his bank for ₹ 19,500.
(c) If A endorsed it to his creditor C in full settlement of his debt.
(d) If A sent it to his banker for collection.
Also, give necessary entries in each of the cases if the bill is dishonoured.