Pass necessary journal entries for issue of 12% debentures in the books of Ghanshyam Ltd. in the following cases: 

(i) Issued 1,000, 12% debentures of ₹100 each at a premium of 10%, redeemable at a premium of 5%.

(ii) Issued 5,000, 12% debentures of ₹100 each at a premium of 10%, redeemable at par.

(iii) Issued 2,000, 12% debentures of ₹100 each at a discount of 10%, redeemable at a premium of 5%.

Marks-6, CBSE:2022-23/Zone-4/Set-1/Q-23