Name the return given to debenture holders for using their funds.........

Casco Infrastructure Ltd. Issued 21,000, 7% Debentures of Rs. 100 each on 1st January, 2013 redeemable at a premium of 8% on 30th June, 2018. The Company decided to transfer the required amount to Debentures Redemption Reserve in three equal annual instalment starting from 31st March, 2016. The company invested the funds as required by law in fixed deposit in a bank on 1st April, 2018 earning interest @ 10% p.a. Tax was deducted on interest earned @ 10% by the bank. Pass Journal entries for issue and redemption of debentures, ignoring on debentures.