S. Singh Limited obtained a loan of Rs. 5,00,000 from State Bank of India @ 10 % interest. The company issued Rs. 7,50,000, 10 % debentures of Rs. 100/- each, in favor of State Bank of India as collateral security. Pass necessary journal entries for the above transactions: i. When company decided not to record the issue of 10 % Debentures as collateral security. ii. When company decided to record the issue of 10 % Debentures as collateral security.