Record the following transactions in the books of Sharma:
(a) Sharma’s acceptance in favour of Banerji for ₹ 2,000 dishonoured. Banerji agreed to receive ₹ 1,000 in cash and a new bill at 3 months for ₹ 1,000. Interest @ 6% p.a. is to be paid immediately by cash.
(b) Sharma’s acceptance in favour of Birdi for ₹ 1,500 dishonoured for want of instructions. Birdi claims ₹ 1,510 which is paid by cheque.
(c) Vohra’s acceptance for ₹ 1,000 renewed for a further period of 3 months together with interest @ 9% p.a.