X Ltd. Has 40,000, `9%` Debentures of Rs. 100 each outstanding as on 31st March, 2018. These debentures are due for redemption on 31st March, 2019. Debentures Redemption Reserve has a balance of Rs. 5,00,000 on 31st March, 2018.
Pass Journal entries at the time of redemption of debentures.

SRCC Ltd. Has 20,000,, 9% Debentures of Rs. 100 each outstanding as on 31st March, 2018. These debentures are due for redemption on 31st March, 2019 at a premium of 10% . The company had a credit balance of Rs. 22,00,000 in its Surplus, i.e., Balance in Statement of Profit and Loss. Instead of declaring a dividend it decided to redeem the debentures. Pass the necessary Journal entries in the books of the company for the redemption of debentures.

Grand Hotel Ltd. had 10,000, 12% Debentures of Rs. 100each outstanding as at 31st March, 2018. These debentures were due for redemption on 30th June, 2019. The company decided to transfer Rs. 5,00,000 to Debentures Redemption on 30th june,2019. The company decided to transfer Rs. 5.00,000 to Debentures Redemption Reserve on 31st March, 2019 and invest in fixed deposits with Canara Bank Rs. 1,50,000 on 1st April, 2019. Pass Journal entries for Debentures Redemption Reserve, Debentures Redemption Investment and redemption of debentures.

Hp Ltd. has 1,00,000, 8% Debentures of Rs. 50 each due for redemption in five equal annual instalments starting from 30th June, 2015. Debentures Redemption Reserve has a balance of Rs. 5,00,000 on that date. Pass Journal entries.

On 31 st March, 2003, G Ltd. Had Rs. 8,00,000 9% Debentures due for redemption. The company had a balance of Rs. 1,40,000 in its Debentures Redemption Reserve. Pass necessary Journal entries entries for redemption of debentures.