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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.

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Journal Entries 

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