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Kapil purchased goods for Rs. 21,000 from Gaurav on 01.02.2011 and accepted a bill of exchange drawn by Gaurav for the same amount. The bill was payable after one month. On 25.02.2008, Gaurav sent the bill to his bank for collection. The bill was duly presented by he bank. Kapil dishonoured the bill and the bank paid Rs. 100 as noting charges.
Record the necessary Journal entries for the above trransactions in the books of kapil and Gaurav.

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