On 1st January, 2023, Vinod buys goods from Ramesh for ₹ 30,000 subject to deduction of 10% trade discount. Vinod accepts a bill for 4 months for the amount on 4th February, 2023. Vinod retires his acceptance under a rebate of 12% p.a. on 4th March, 2023. Journalise the above transactions in the books of Vinod and Ramesh.