A company issues the following debentures: 10,000, 12% debentures of ₹ 100 each at par but redeemable at a premium of 5% after 5 years.

A company issues the following debentures:

(a) 10,000, 12% debentures of ₹ 100 each at par but redeemable at a premium of 5% after 5 years.

(b) 10,000, 12% debentures of ₹ 100 each at a discount of 5%, but redeemable at a premium of 5% after 5 years.

(c) 5,000, 12% debentures of ₹ 100 each at a premium of 10% but redeemable at par after 5 years;

(d) 1,000, 14% debentures of ₹ 100 each issued to a supplier of machinery costing ₹ 95,000, the debentures are repayable after 5 years; and

(e) 300, 13% debentures of ₹ 100 each as a collateral security to a bank who has advanced a loan of ₹ 25,000 to the company for a period of 5 years.

Pass the Journal entries to record the issue of debentures.