Question - 19

On 1st Jan., 2000 'A' sold goods to 'B' worth Rs. 1,000 and drew a 3 months bill on 'B', 'B' accepted and returned it to 'A', 'A' discounted it from his bank on 4th January @ 6% p.a. on due date bill was dishonoured and bank paid noting charges Rs. 20.
Record the necessary entries in the journal of 'A'.