On 1 March 201X, BeCare plc bought goods valued €75,000 from Ajax plc. BeCare plc did not have adequate cash to cover the purchase value. However, Ajax plc agreed to draw a bill of exchange on BeCare plc for four months settlement, commencing on the purchase date for the outstanding amount of €40,000. BeCare plc accepted this bill of exchange. Unfortunately, Ajax plc required cash urgently and on 30 March 201X decided to discount the bill of exchange accepted by BeCare plc with the bank at 8 per cent per annum. Furthermore, on the bill of exchange due date, BeCare plc did not meet the amount due. The holder of the bill of exchange (bank) instituted recourse against Ajax plc. To settle matters, on 1 July 201X, Ajax plc drew a new bill of exchange on BeCare plc at three months for €40,000 which was the original value of the bill plus 15 per cent interest. The new bill of exchange was accepted by BeCare plc. 

Required: 

Provide the ledger accounts in the accounting books of BeCare plc.