On 1st January, 2018, X's account in Y's ledger showed a debit balance of 5,000. The following transactions took place between Y and X during the quarter ended 31st March, 2018: 2018 Jan. 11 Y sold goods to X 6,000 Jan. 24 Y received a promissory note from X due after 3 months 5,000 Feb. 01 X sold goods to Y 10,000 Feb. 04 Y sold goods to X 8,200 Feb. 07 X returned goods to Y 1,000 March 01 X sold goods to Y 5,600 March 18 Y sold goods to X 9,200 March 23 4,000 X sold goods to Y Accounts were settled on 31st March, 2018 by means of a cheque. Prepare an Account Current to be submitted by Y to X as on 31st March, 2018, taking interest into account @ 10% per annum. Calculate interest to the nearest multiple of a rupee.