Pass necessary journal entries for the following transactions relating to the issue of debentures:

(a) Gagan Limited issued ₹10,00,000, 9% Debentures of ₹100 each at a premium of 5%, redeemable at par after four years.

(b) KS Limited issued ₹10,00,000, 10% Debentures of ₹100 each at par, redeemable at 10% premium after four years.

(c) QR Limited issued ₹10,00,000, 9% Debentures of ₹100 each at a discount of 10%, redeemable at a premium of 5% after five years.

Marks-6, CBSE:2022-23/Zone-1/Set-1/Q-26