On 1st January, 2008, A sold goods to B for Rs. 1,00,000 received Rs. 25,000 in cash and drew two bills, first Rs. 45,000 and second for Rs. 30,000 of two months each. Both bills were duly accepted by B. First bill was endorsed to C in settlement of his account of Rs. 45,000 and second bill was discounted from the bank at the rate of 12% p.a. On the due date of these bills, both bills were dishonoured, C has paid Rs. 100 and bank has paid Rs/ 80 as noting charges. Pass Journal entries in the books of A, B and C.