Let bank receipt is forged = F
Let Mr. M is liable = L
Let Bank will loan him money = M
Let he will go bankrupt = B
Now, it is given that the bank will loan him money → M
and,
F → L = ~L → ~F
L → B = ~B → ~L
M → ~B
M means ~B means ~L means ~F
So, the receipt is not forged (b) is the correct answer.