Pass the necessary Journal entries for the issue of 7% debentures in the following cases: 100 debentures of ₹ 100 each issued at ₹ 105 each repayable at ₹ 100 each

Pass the necessary Journal entries for the issue of 7% debentures in the following cases:

(i) 100 debentures of ₹ 100 each issued at ₹ 105 each repayable at ₹ 100 each.

(ii) 100 debentures of ₹ 100 each issued at ₹ 100 each repayable at ₹ 105 each.

(iii) 100 debentures of ₹ 100 each issued at ₹ 105 each repayable at ₹ 108 each.

Ignore writing off loss on issue of debentures.