X Ltd. issued 25,000, 9% Debentures of ₹ 100 each at a premium of ₹ 4 per debenture on 1st April, 2022. On the same date it purchased Property, Plant and Equipment of ₹ 10,00,000

X Ltd. issued 25,000, 9% Debentures of ₹ 100 each at a premium of ₹ 4 per debenture on 1st April, 2022. On the same date it purchased Property, Plant and Equipment of ₹ 10,00,000 and took over current liabilities of ₹ 70,000 of Y Ltd. and paid ₹ 4,00,000 in cash and remaining by issue of 5,00,000, 9% debentures at a premium 6%. On the same date it took a loan from the Bank for ₹ 6,00,000 and issued 9% debentures as collateral security. Give entries and the extract of Balance Sheet on 31st March, 2023. Ignore Interest.

[Ans Securities Premium ₹ 1,30,000.]