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X Ltd. took a loan of ₹ 3,00,000 from...

X Ltd. took a loan of ₹ 3,00,000 from IDBI Bank. The company issued 4,000, 9% Debentures of ₹ 100 each as a collateral security for the same. Show how these items will be presented in the Balance Sheet of the company.

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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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