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.