3. Endorsement, discounting and collection of bills of exchange is made by

A) Debtors
B) Creditors
C) Drawee
D) Drawer
✅ ANSWER: D
Endorsement, discounting and collection of bills of exchange is made by Drawer. The individual or firm that issues or signs a draft instructing the drawee to pay a specified sum of money to, or to the order of, a named person (payee), or to bearer.

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