How do I record these transactions

DOCX-21 KB NOTES RECEIVABLE Jan 1, 2008 Sold goods costing $200,000 for $400,000 to ABC company. Term 3/15; n/30. FOB destination. The vendor paid $3,000 shipping cost Jan 10 ABC Company returned goods in the amount of $80,000 (cost: $45,000). Jan 31 Received 8% 10-day note from ABC as a promise to pay the amount due. April 30, Discounted the note at 6% from Bank of America The note was honored on the maturity date. (what is the maturity date of the note) Assuming the note was dishonored, make necessary entries, if any, on the maturity date