The following balance appeared ¡n the books of A. f Ad; On April 01, 2014.
12% Debentures Rs. 4,00,000.
Debentures Redemption Fund Rs. 3,60,600
Debentures Redemption Fund Investment Rs. 3,60,000
Securities premium Rs. 30,000
Bank Balance Rs. 1,00,000
On April 01, 2014, the company redeemed all the debentures at 105 per cent out of funds raised by selling all the investments at Rs. 3,48,000. Prepare the necessary ledger accounts.