Amar sells goods to Bhola for Rs 10,000 and draws upon him a bill for the amount payable 3 months after date. The bill is accepted by Bhola. Amar discounts the bill with his bankers at a discount of Rs 150 inclusive of all charges. Bhola fails to meet this bill on maturity. Amar pays off his banker and his expenses amounting to Rs. 100. Bhola gives a fresh bill, 2 months date to Amar for Rs. 10,250, which he met at maturity. Show the necessary Journal entries in Amar’s books.