Record necessary journal entries in each of the following cases:
a. 27,000, 7% debentures of Rs. 100 each issued at par, redeemable at par.
b. 25,000, 7% debentures of Rs. 100 each issued at par redeemable at 4% premium.
c. 20,000, 7% debentures of Rs. 100 each issued at 5% discount and redeemable at par.
d. 30,000, 7% debentures of 100 each issued at 5% discount and redeemable at 2 1/2 % premium.
e. 35,000, 7% debentures of Rs. 100 each issued at 4% premium and redeemable.