T ltd. Issued 5,000, 10% debentures of Rs 100 each on 1st April 2012. The issue was fully subscribed. According to the terms of issue, interest on debentures is payable on half yearly on 30th September and 31st march and tax deducted at source is 10%. Pass the necessary journal entries related to the debenture interest for the half yearly ending on 31st March, 2013 and transfer of debenture interest for the half yearly ending on 31st March 2013 and transfer of debenture interest to statement of profit and loss.