Journalise the following transactions: (i) 400 debentures issued at ₹ 960 each, repayable at ₹ 1,000 each

Journalise the following transactions:

(i) 400 debentures issued at ₹ 960 each, repayable at ₹ 1,000 each.

(ii) 400 debentures issued at ₹ 1,040 each, repayable at ₹ 1,000 each.

(iii) 400 debentures issued at ₹ 1,000 each, repayable at ₹ 1,060 each.

(iv) 400 debentures issued at ₹ 960 each, repayable at ₹ 1,060 each.

(The face value of each debenture is ₹ 1,000)