Abigail sold goods to 2 companies on January 1st 2005 to John limited $246,000 and Sharon limited $150,000. She drew bill of exchange on each of them and they are both accepted. She discounted both bills and suffered discounting charges of $8000 on John bill and $6500 on Sharon's bill. On maturity, John limited makes it liability and Sharon's bill was dishonored and it was duely noted with noting charges of $600. You are required to show the necessary accountvin the bookss of Abigail John and Sharon