On April 01, 2013 the following balances appeared in the books of Z Ltd. 6%. Debentures Rs. 1,00,000
Debentures Redemption Reserve Fund Rs. 80,000 .
D.R. Reserve Fund Investments Rs. 80,000
The investments consisted of 4% Government securities of the face value of Rs. 90,000.
The annual installment was Rs. 16,400. On March 31, 2014, the balance at Bank was Rs. 26,000 (after receipt of interest on D.R. Reserve Fund Investment). Investments were realised at 92% and the debentures were redeemed. The interest for the year had already been paid. Show the ledger accounts affecting redemption.