On Ist January 2017 for goods sold, Ramesh drew a Bill of Exchange on Mahesh for RS. 6,000 for a period of 3 months. Mahesh accepts it and returns to Ramesh. Ramesh then endorses it to Dinesh. on Ist February 2017. The bill is then discounted by Dinesh on the same date with his banker at 5% p.a. On the due date, the bill is dishonoured. The Bank paid Rs. 25 as Noting Charges. Pass the necessary journal entries in the books of all the three parties.