(b) Pawan received the following Bills of Exchange. Record them in Bills Receivable Book. 2014 July 01 Drawn on Manish a Bill of Exchange at 2 months which was accepted and returned by him on July 1,2014 for a sum of 15,000 July 15 Drawn on Sushant a Bill of Exchange for 12,000 at 2 months, which was accepted on the same day. July 20 Drawn on Amrita a Bill of Exchange for 60,000 at 3 months which was accepted and returned by her on July 20 itself.