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2 On Jan 01,2015, Shankar purchased goods from Parvat! for Rs.8,000and immediately drew a promissory note in favour of Parvati payableafter 3 months. On the date of maturity of the promissory nte, theGovernment of India declared holiday under the Negotiable Inst mentAct 1881. Since. Parvati was unaware about the provision o e lawregarding the date of maturity of the bill, she handed over the bill toher lawyer, who duly presented the bill and recelved the payment. Theamount of the bill was handed over by the lawyer to Parvati immediatelyRecore the necessaryShankar.Journal entries in the books of Parvati and

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