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Mrinal Deb , Manager - Finance and Accounts , Comfort Diagnostic & Nursing Home
When deposited.....................
Bank A/C ..........dr.
PDC of customer a/c........cr.
When returned...........................
PDC of customer a/c.......dr
Bank A/C......................................cr
As made50% cash payment..................
Cash a/c..........dr.
PDC of customer a/c...............cr (for the50% amt. received)