A2 a) Oman arab bank collect bills for encashment on behalf of its customers. It is a part of its secondary functions. During the year 2018 it received bills for collection amounting to OMR18,000. The balance on bills for collection on 31/12/2017 amounted to OMR 2,000. It returned the dishonoured bills to its customers amounting to OMR 500. Bills collected during the year amounted to OMR 25,000 Record these transactions in the journal and prepare the ledger for the same