Which of the following is not a negotiable instrument?

Exchange rates state the value of one currency in terms of other currencies. Which one of the following statements with respect to the exchange rate of the currency is correct? 

On $1^{\mathrm{st} }$ January $2018$, Akshay draws two bills of exchange for $₹ 16,000$ and $₹·25,000$. The bill of exchange for $₹ 16,000$ is for two months while the bill of exchange for $₹ 25,000$ is for three months. These bills are accepted by Vishal. On $4^{\mathrm{th} }$ March, $2018$ , Vishal requests Akshay to renew the first bill with interest $@15\%$p.a.for a period of two months. Akshay agreed to this proposal. On ${25}^{\mathrm{th} }$ March, $2018$, Vishal retires the acceptance for $₹ 25,000$, the interest rebate i.e. discount being $₹ 250$. Before the due date of the renewed bill, Vishal becomes insolvent and only $50$Paisa in a rupee could be recovered from his estate. Show the Journal Entries (with narrations) in the books of Akshay.

Suresh draws a bill for $₹ 15,000$on Anup on ${15}^{\mathrm{th} }$ April, $2020$ for $3$ months, which Anup returns to Suresh after accepting the same. Suresh gets it discounted with the bank for $₹ 14,700$ on ${18}^{\mathrm{th} }$ April, $2020$ and remits one-third amount to Anup. On the due date Suresh fails to remit the amount due to Anup, but he accepts a bill of $₹ 17,500$ for $3$ months, which Anup discounts for $₹ 17,100$and remits $₹ 2,825$ to Suresh. Before the maturity of the renewed bill Suresh becomes insolvent and only $50\%$ was realized from his estate on ${31}^{\mathrm{st} }$ October, $2020$

Pass necessary Journal entries for the above transactions in the books of Suresh.