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

(i) Kajal Ltd. issued 30,000, 11% Debentures of Rs. 100 each at a discount of 10%, redeemable at a premium of 5%. 

(ii) Ninja Ltd. issued 32,000, 8% Debentures of Rs. 100 each at a premium Rs. 20 per debenture, redeemable at a premium of Rs. 10 per debenture. 

(iii) Him Ltd. issued 40,000, 13% Debentures of Rs. 100 each at par, redeemable at a premium of 10%.

Marks-6, CBSE: 2023-24/Zone-2/Set-1/Q-23