Mutual accommodation

For the mutual accommodation of Hiru and Biru, Hiru accepts a bill drawn on him by Biru for three months for ~ 3,000 on 1st January, 2015. Biru discounts the bill immediately for ~ 2,700 and remits 1/3rd of the proceeds to Hiru. Before the bill becomes due, Biru remits the balance due to Hiru to enable him to meet the bill. Hiru meets the bill on the due date. Draw up the Journal entries in the books of Hiru and Biru to record the above transactions