A company issues the following debentures:
a. 10,000 2% debentures of Rs. 100 each at par but redeemable at premium of 5% after 5. years;
b. 10,000,12% debentures of Rs.100 each at a discount of 10% but redeemable at par after 5 years;
c. 5,000,12% debentures of Rs. 1000 each at a premium of 5% but redeemable at par after 5 years;
d. 1,000,12% debentures of Rs. 100 each issued to a supplier of machinery costing ? 95,000.
e. The debentures are repayable after 5 years; and 300,12% debentures of Rs. 100 each ns a collateral security to a bank which has advanced a loan of Rs. 25,000 to the company for a period of 5 years.
f. Pass the journal entries to record the: (i) issue of debentures; and (ii) repayment of debentures after the given period.