The following accounts are extracted from trial balance of Konark Bank Ltd. on 31 March 2011:

Interest and

52,26,000

Discounted

Rebate on Bills

37,500

Discounted

Bills Discounted

15,36,000

and Purchased

It is ascertained that proportionate discount not earned on the balance of bills discounted, which will mature in 2011–12 amounts to Rs.68,100. Pass the necessary adjustment entries.