Yatendra Ltd. issued 6,000, 11% Debentures of Rs 100 each to the public. Whole of the amount was payable on application on 1st July, 2017. The company received applications for 8,000 debentures. The directors made pro-rata allotment on 31st July, 2017 and refunded the excess application money. Give necessary journal entries in the books of the company, if debentures are issued
(i) at par,
(ii) at 5% premium,
(iii) at 4% discount.