X.Ltd. issued 15,000, 10% debentures of rs 100 each. Give journal entries and the Balance Sheet in each of the following cases:    (5 marks)

(i) The debentures are issued at a premium of 10%;

(ii) The debentures are issued at a discount of 5%;

(iii) The debentures are issued as a collateral security to bank against a loan of Rs 12, 00,000; and

(iv) The debentures are issued to a supplier of machinery costing Rs 13, 50,000.