=+Dixon until maturity. On being presented the bill is dishonoured; the notarial charges being 5/-. Williams is

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=+Dixon until maturity. On being presented the bill is dishonoured; the notarial charges being 5/-. Williams is shortly afterwards made bankrupt, his trustee paying a first and final dividend of 5/- in the £.

Prepare the Ledger Accounts in Dixon's books.

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