‘Sangam Woolens Ltd.’, Ludhiana, are the manufacturers and exporters of woolen garments. The company decided to distribute free of cost woolen garments to 10 villages of Lahul and Spiti District Himachal Pradesh. The company also decided to employ 50 young persons from these villages in its newly established factory. The company issued Rs.40,000 equity shares of Rs.10 each and Rs.1,000 9% debentures of Rs.100 each to the vendors for the purchase of machinery of Rs.5,00,000. Pass necessary Journal Entries. Also identify any one value that the company wants to communicate to the society.