Pass journal entries for issue of debentures for the following transactions:

1. Issued 3,000, 11% debentures of ₹100 each at par, redeemable at 5% premium.
2. Issued 4,000, 12% debentures of ₹100 each at 5% premium, redeemable at 10% premium.
3. Issued 3,00,000, 9% debentures of ₹100 each at par redeemable at par.
4. Issued 7,00,000, 9% debentures at a discount of 10% redeemable at par.
5. Issued 10,00,000, 9% debentures of ₹100 each at 10% discount redeemable at 5% premium.

Marks-5, CBSE:2021-22/Term-2/Zone-1/Set-1/Q-9