While preparing BRS mr x Found that a bil of exchange for rs 5000 which was discounted with bank was dishonoured and the bank paid nothing of rs 100.the entry required in the books of X will be

• A. customer A/c Dr 5100 to bank A/C 5100
• B. Customer A/C DR. 5000 To Bank Charges A?c 100
• C. Customer A/c Dr 5000 Bank Charges ac dr 100 to bank a/c 5100
• D. Customer A/c DR 5100 To Bank A/c Dr 5100 To Bank A/c 5000 To Bank Chartges A/c 100