Pass the necessary journal entries for the issue of 9% debentures in the following cases:

(a) Issued ₹5,00,000, 9% debentures of ₹100 each at par, redeemable at par, after three years.

(b) Issued 4,000, 9% debentures of ₹100 each at a discount of 3%, redeemable at a premium of 10% after five years.

(c) Issued 10,000, 9% debentures of ₹100 each issued at a premium of 20%, redeemable at a premium of 10% after five years.

Marks-5, CBSE:2021-22/Compartment/Q-8