Section 71 (4) of the Companies Act, 2013 requires that an amount equal to at least 25% of the value of debentures is to be transferred to the Debenture Redemption Reserve Account. So, its Rs.2,50,000 is required to be transferred to DRR (i.e. 25% of Rs.10,00,000). Further, Rule 18 (7) requires every company that is required to create DRR to invest an amount at least equal to 15% of the value of debentures in specified securities. So, Its Rs.1,50,000 is to be invested in specified securities (i.e. 15% of Rs.10,00,000).
Note: Entries for interest on debentures have been ignored in the above solution as the question was silent in this regards. Howerve the students may journailze the entriles to interest on debentures as given below.