Rich sugar Ltd. issued Rs. 20 Lakh, 8% Debentures divided into debentures of Rs. 100 each on 1st April, 2013, redeemable in four equal annual installments starting from 31st March, 2016. The company decided to transfer to Debentures Redemption Reserve Rs. 2,50,000 each year on 31st March, 2014 and 2015. The company invested Rs. 3,00,000 in Government securities as required by the Companies Act, 2013. Pass necessary journal entries for the above transactions.