On Jan. 15, 2017, Kusum sold goods for ₹ 30,000 to Pushpa and drew upon her
three bills of exchanges of ₹ 10,000 each payable after one month, two months and
three months respectively. The first bill was retained by Kusum till its maturity. The
second bill was endorsed by her in favour of her creditor Khushboo and the third bill
was discounted by her immediately @ 6% p.a. All the bills were met by Pushpa.
Journalise the above transactions in the books of Kusum and Pushpa
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