Pass Journal Entries to record the Issue of Debentures in the following cases:
a. 5000 15% debenture of Rs.100 each issued at Discount of 5% and redeemable at premium at 5% after 5 years.
b. 10000 15% debenture of Rs.100 each issued at a premium of 10% and redeemable at par after 6 years.