On 15th June, 2017, Mohan sold goods to Sohan valued at Rs. 2,000. He drew a bill at 3 months for the amount and discounted the same with his bankers at Rs. 1,960. On the due date the bill was dishonoured and Mohan paid to the bank the amount due plus the noting charges of Rs. 10. Draft the Journal entries in the books of all parties.