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

1. Issued ₹75,00,000, 9% debentures of ₹100 each at a premium of l0% redeemable at a premium of 5% after 3 years,
2. Issued 8,000, 9% debentures of ₹100 each at a discount of 6% redeemable at a premium of 3% after 5 years.
3. Issued 90,000, 9% debentures of ₹100 each at par, redeemable at par after 4 years.

Marks-6, CBSE:2022-23/Zone-2/Set-1/Q-24