A owed to B Rs. 25,000 on 1st April, 2016. On the same date, B drew a bill of the same amount at 3 months on A. The bill was accepted by A. B discounted the bill with his bank on 4th April, 2016 @ 18 % per annum. On the due date, the bill was dishonoured and noting charges Rs. 250 were paid by the bank. A agreed to pay Rs. 5,250 and accepted another bill for the remaining amount for 2 months together with interest @ 12 % per annum. On the due date, the bill was duly met. Give the journal entries in the books of B.