Roshni Ltd. purchased machinery worth ₹1,98,000 from Prakash Ltd. The purchase consideration was paid by issue of 8% debentures of ₹100 each at 10% discount.

(i) Calculate the number of debentures issued.

(ii) Pass necessary journal entries for purchase of machinery and issue of debentures. 

Marks-3, CBSE: 2024-25/Zone-7/Set-1/Q-19*