Shivalik Ltd. issued 7% debentures of 100 each at a discount of? 5% on 1st April, 2023. Discount on issue of debentures, ₹ 1,00,000 was completely…

Shivalik Ltd. issued $\displaystyle 7$% debentures of $\displaystyle 100$ each at a discount of ? $\displaystyle 5$% on 1st April, 2023. Discount on issue of debentures, ₹ $\displaystyle 1,00,000$ was completely written off through Statement of Profit and Loss on 31st March, $\displaystyle 202$ 4. On issue of debentures, 'Debentures Account' was credited with ____________.

Keya Ltd. issued $\displaystyle 2,00,000$, $\displaystyle 8$% debentures of $\displaystyle 100$ each at $\displaystyle 10$% $\displaystyle 3$ discount on 1st April, 2023. Interest is payable half-yearly on 30th September and 31st March every year. Interest written off on 31st March, $\displaystyle 2024$ was :