Pass Journal entries for issue of debentures in each of the following alternative cases:
(i) 10% Debentures of ₹ 100 each issued at ₹ 100, rapayable at ₹ 100.
(ii) 10% Debentures of ₹ 100 each issued at ₹ 95, rapayable at ₹ 100.
(iii) 10% Debentures of ₹ 100 each issued at ₹ 105, rapayable at ₹ 100.
(iv) 10% Debentures of ₹ 100 each issued at ₹ 100, rapayable at ₹ 105.
(v) 10% Debentures of ₹ 100 each issued at ₹ 95, rapayable at ₹ 105.
(vi) 10% Debentures of ₹ 100 each issued at ₹ 105, rapayable at ₹ 110.

Explanation