On 1st March ,2015, R accepted a Bill of Exchange of Rs.20,000 from S payable 3 month after date in full settlement of his dues. On the same day S endorsed the Bill of Exchange to T together with a cheque for Rs.5,000 in settlement of his debt to the latter. On 2nd March, 2015, T discounted the Bill of exchange @ 6% p.a. with his bankers. On maturity the Bill of Exchange was dishonoured. Journalise the transaction in the books of R and T.