The following balances appeared in the books of Z. Ltd. on April 01, 2013
12% Debentures Rs. 1,50,000
Debentures Redemption Fund Rs. 1,25,000
Debentures Redemption Fund Investment Rs. 1,25,000
(Represented by 1,47,500,3% Govt. Securities Rs. 1,25,000
The annual instalment added to the fund is Rs. 20,575. On March 31, 2014, the Bank balance after the receipt of Interest on the investment was Rs. 39,100. On that date, all the investments were sold at 83 per cent and the debentures were duly redeemed. Show the necessary ledger accounts for the year 2013-14 (Loss Rs. 2,575).