Date of recording payment and receipt

Chintan Ravasa (Student CA IPC / IPCC) (36 Points)

22 March 2017  
Hello everyone.. In following case when the payment and receipt entry would be recorded by payer and payee in their respective books.. Date on which cheque prepared by the payer - 01-01-2017 Date on which cheque received by payee - PDC - 01-02-2017 Date of Cheque - 31-03-2017 Date on which cheque deposited into bank by payee - 05-04-2017 Date on which cheque realised and credited to the account of payee by bank - 08-04-2017 Date of recording payment in the books of payer? Date of recording receipt in the books of payee?