need right answer of my question thank you

DY Interest and discount Ale p41 To Reale on bisounted If rebate on bils discounted is given in trial balance, it should e taken to Balance sheet under Other Liabilities and Provisions". If it is given under adjustments, it should be deducted from "Tterest and Discount" in Profit and loss Account and should be taken to Balance sheet under "Other Liabilities and Provisions" At the commencement of next accounting year it is transferred to Interest and Discount Account by reversing the above entry Mustration 4 in respect of the following transactions of Best Bank Lad pacis necessary journal entries as well as their treatment in the P&L Alc and Balance Sheet for the year ended 31 March 2011 The following bills are discounted at 5% Discounted on Amount Rs 23.12.2011 0000 19.09.2011 100000 20.10.2011 400000 30.11.2011 30000 Terms (months) 3 4 3 5