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X Ltd. took a loan of Rs. 3,00,000 from IDBI Bank. The company issued 4,000; 9% Debentures of Rs. 100

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X Ltd. took a loan of Rs. 3,00,000 from IDBI Bank. The company issued 4,000; 9% Debentures of Rs. 100 each as a collateral security for the same. Show how these items will be presented in the Balance Sheet of the company.

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