Vishal sold goods for Rs. 7,000 to Manju on Jan 05, 2006 and drew upon her a bill of exchange payable after 2 months. Manju accepted Visha’s draft and handed over the same to Vishal after acceptance. Vishal immediately discounted the bill with his bank @ 12%p.a. on the due date Manju met her acceptance.
Journa’ise the above transactions in the books of Vishal and Manju.