Amar sells goods to Bhola for ₹ 10,000 plus CGST and SGST @ 9% each. He receives the GST amount in cash and draws upoon Bhola . Amar discounts the bills with his bank 3 months after date. The bill is accepted by Bhola. Amar discounts the bill on maturity. Amar pays off ₹ 150 inclusive of all charges. Bhola fails to meet this bill on maturity. Amar pays off his bank and his expenses amounting to ₹ 100 . Bhola gives a fresh bill of 2 month's date to Amar for ₹ 10,250 which he meets at maturity. show necessary Journal entries in Amar's books.