On January 15, 2011, Raghu sold goods worth Rs. 35,000 to devendtra and dreq upto the latter three bills of exchanges. The first bill was for Rs. 5,000 payable after one month the second bill was For Rs. 20,000 Payable after three months and third bill for balance amount for 4 months. Raghu endrosed the first bill in favour of his creditor, Dewan in full settlement of a debt of Rs. 5,200. The second bill was discounted by Raghu at the rate of 6% per annum and the dishonoured the bill on maturity and the bank paid Rs. 30 as noting charges. Four days before the maturiey of hte third bill Raghu, sent the same for collection to his bank. The third bill was also dishonoured by Devendra and the bank paid Rs. 200 as noting charges. Five days after the dishonour of the bill. Devendra paid the entire amount due to RAghu along with interest Rs. 1,000 for this purpose Devendra obtained a short term loan from his bank. You are requested to record the necessary Journal entries in the Books of Raghu, Devendra and Dewan and also prepare Devendra's account in Raghu's Book and Raghu's account in Devendra's Book.