Bill at maturity

A bought goods from B on 15th January, 2015 for ~ 25,000 for which he accepted a bill for 3 months drawn on him for ~ 20,000 and paid ~ 5,000 by cheque. On 21.1.2015 B discounted the bill @ 15%. p.a. A, being unable to meet the bill at maturity, requested B to accept ~ 10,000 in cash and to draw another bill for 3 months for the balance sum plus interest at 16% p.a., and B agreed. But before the maturity of the second bill, A became insolvent and a dividend of 60 paise in the rupee was realized from his estate on 30th November, 2015. Pass the necessary Journal entries in the books of B.