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Write the journal entries only for the issue of debentures from the following transactions. (Without narration)

(1) Issued 8,500, 9.5% debentures of ₹ 100 each at par, redeemable also at par.

(2) Issued 9,500, 9.5% debentures of ₹ 100 each at discount of 10% redeemable at par.

(3) Issued 8,000, 10% debentures of ₹ 200 each at a premium of 10%, redeemable at par.

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(1) Debenture issued at ₹ 100 each, redeemable at ₹ 100 each :

Journal entries in the books of Company

(2) Debenture issued price of ₹ 90 each, redeemable at ₹ 100 each :

(3) Debenture issued price of ₹ 220 each and redeemable at ₹ 200 each :

Journal entries in the books of Company

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