On 1st April, 2015, Mathew Ltd. Issued 10,000, 9% Debentures of ₹ 100 each at a discount of 5%, redeemable at a premium of 5%. These debentures were redeemable as follows:
`{:("On31st March, 2016",,,,"2,000 Debentures,"),("On31st March, 2017",,,,"3,000 Debentures,"),("On31st March, 2018",,,,"3,000 Debentures,"):}`
prepare the Loss Issue of Debentures Account, Debentures Account and Premium on Redemption of Debentures Account for the three years.

On 1st Apirl, 2016, Sunster Ltd. Issued 10,000, 12% Debentures of ₹ 100 each at a discount of 5% redeemable at par as follows: {:("On 31st March, 2017 ","2,000 Debentures,"),("On 31st March, 2018 ","5,000 Debentures,"),("On 31st March, 2019 ","3,000 Debentures,"):} Interest is paid annully on 31st March . You are required to pass the Journal entries, including for interest for the three years and prepare Discount on Issue of Debentures Account.

RC Ltd. Issued 15,000, 10% Debentures of Rs. 100 each at par on 1st April, 2013 redeemable at 5% premium in three yearly instalments by draw of lotes as follows : {:("On 31 st March, 2015",,"3,000 Debentures,"),("On 31 st March, 2016",,"6,000 Debentures,"),("On 31 st March, 2017",,"6,000 Debentures."):} The company complied with the legal requirements with respect to Debentures Redemption Reserve and investment (made in Government Securities on 1st April each year). Pass Journal entries for Issue and Redemption of Debentures. Prepare relevant Ledger Accounts in the books of the company. Ignore interest paid and received.

Footfall Ltd. Issue 10,000 Debentures of ₹ 100 each at a discount of 10% redeemable at a premium of 5% after the expiry of three years. Pass Journal entries for the issue of these debentures.

On 1st June, 2017, R Energy Ltd. Issued 10,000, 7% Debentures of ₹ 100 each at a discount of 10% redeemable at a premium of 10% at the end of five years. All the debentures were subscribed and allotment was made. Prepare the Balance Sheet (extract) as at 31st March, 2018

Tata Motors Ltd. Issued 40,000, 7% Debentures of Rs. 100 each on 1st july, 2009 redeemable at premium of 5% as under : {:("On 31 st March, 2015",,,"16,000 Debentures"),("On 31 st March, 2016",,,"16,000 Debentures"),("On 31 st March, 2017",,,"8,000 Debentures"):} It was decided to transfer amount out of profit to Debentures Redemption Reserve Rs. 2,00,000 on 31st March, 2012, Rs. 4,00,000 on 31 st March, 2013 and balance on 31 st March, 2014 It invested the required amount in terms of the Companies Act, 2013 in Government Securities and decided to realies them required amount in terms of the Companies Act, 2013 in Government Securities and decided to realise them after last redemption. Pass Journal entries ignoring interest.

Bule Ltd. Issued ₹ 8,00,000, 9% Debentures of ₹ 100 each at per and redeemable at 10% premium at the end of sixth year. Pass Journal entries for issue of debentures.