X Ltd. took over the assets of Rs. 6,00,000 and liabilities of Rs. 80,000 of Y Ltd for an agreed purchase consideration of Rs. 6,00,000 payable 10% in cash and the balance by the issue of 12% Debentures of Rs. 100 each. Give necessary journal entries in the books of X Ltd., assuming that:
Case (a): The debentures are issued at par.
Case (b): The debentures are issued at 20% premium.
Case (c): The debentures are issued at 10% discount.