$5.$ On $1\mathrm{.}1.1990$ the rebate on Bills Discounted account of a bank showed a credit

balance of Rs$.1,00,000.$ And $31\mathrm{.}12\mathrm{.}1990,$ the discount account showed a credit

balance of Rs$.15,00,000$ before adjusting unexpired discount. The Bills

discounted outstanding an $31\mathrm{.}12\mathrm{.}1990$ were Rs$.2$ Crores with average maturity

date of January $31$st $1991$ and they were all discounted at $12\%$ p$.$a$.$ Write

necessary entries and relevant ledger accounts to record these items and also

show how these items will appear in the final accounts of the bank.