Pass necessary journal entries for the issue of debentures in the books of NK Ltd. for the following transactions: 

(i) Issued 500, 9% Debentures of ₹100 each at 10% discount, redeemable at a premium of 10% after 5 years.

(ii) Issued 400, 9% Debentures of ₹100 each at 5% discount, redeemable at par after 5 years.

Marks-4, CBSE: 2024-25/Zone-7/Set-1/Q-21