P Cummings buys goods from T Victor Ltd on January 21 19X7 for £2,900 and from C Bellamy & Co for £4,160. Bills are drawn on him and he accepts them.

T Victor Ltd discount their bill with their bank on January 29, the discounting charge being £110.

C Bellamy & Co simply keep their bill waiting for maturity.

On maturity of the bills on April 21 19X7, Cummings duly meets (pays) Bellamy’s bill. He is unable to pay Victor’s bill and it is accordingly dishonoured. Victor duly has it noted on April 28 19X7, the noting charge being £10.

Show the entries necessary in:

(a) The books of P Cummings.

(b) The books of T Victor Ltd.

(c) The books of C Bellamy & Co.