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Hyatt Ltd. Took loan of ₹ 8,00,00 from...

Hyatt Ltd. Took loan of ₹ 8,00,00 from State Bank of India and issued 10,000, 9% Debentures of ₹ 100 each as collateral security. How will issure of debentures be shown in the Balance Sheet:
(i) When Journal entry is not passed, and
(ii) When Journal entry is passed?

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