please answer correct , with explanation

On 1/1/2018 Bank of Jordan Melved Documents of Latter of credit No. 14/2018 by amount of $ 20000 attached with draf dun on 30/4/2018 the customer Importer) Jerash company" signed the draft and the bank secured it, the bank commission 3%. Stamps .005and postal for JD 15. The Letter of credit No. 14/2018 was opened on 9/8/2017 with 20 % cash collateral. The corresponding bank is Bank of New York The exchange rate of the dollar on 9/9/2017 was ( 740 750 760 ) and on 1/1/2018 wan (770 780.700) 1- The Contra Entry required to record the drafts in bank of Jordan records on 1/1/2018 : A Dr Accepted secured dratts 15600 Cr Endorsers of accepted secured drafts 15600 B Dr Accepted secured drats 15800 Endorsers of accepted secured drafts 15800 C Dr bank obligation against UC 15800 Cr customer obligation against US 15800 D. Dr Endorses of accepted secured crafts 15800 Cr Accepted secured crafts 15000 2- The Debit side of journal Entry required to convert "VCs collateral" to "draft collateral" on 1/1/2018 is A. Cs collateral 3160 B. Cs collateral 3040 c. Accepted secured drafts collateral 3160 D. Accepted secured drafts collateral 3040 3- The Journal Entry required to record stamps on customer current account on 1/1/2018 contains: A. Dr. postal revenue 10 B. Cr. Stamps 87 C. Cr. stamps 78 D. Cr. Accepted secured commissions 575