On 1st March , 2019 R accepted a Bill of Exchange of ₹ 20,000 from S payable 3 months after date in full settlument of his dues. On the same day S endorese the Bill of Exchange to T together with a Cheque for ₹ 5,000 insttlement of his debt to the latter. on 2nd March , 2019. T discounted the Bill of Exchange @6% p.a. with his bank. on maturity the Bill of Exchange was dishonoured Journalise the transactions in the books of R and T.