Question - 30

Hemendra kumar and company owes to sonu and company a su of Rs. 10,000 on 1st Jan. 2000 sonu and company wrote a 3 months bill upon hemendra and company which was accepted on 1st Feb. sonu and company discounted the bill from bank @ 8% p.a. on maturity date the bill was dishonoured and paid Rs. 20 as noting charge hemendra and company paid Rs. 5,000 to sonu and company in cash and agreed to pay remaining amount @ 12% per annum interest by given acceptance of 2 months bill.
Record above transactions in the journal of hemendra and comapany.