Bonanza Limited held on 1st April, 2016 ₹ 2,00,000 of 9% Government Loan (2018) at ₹ 1,90,000 (face value of Loan ₹ 100 each). Three month’s interest had accrued on the above date. On 31st May, 2016 the company purchased the same Government Loan of the face value of ₹ 80,000 at ₹ 95 (net) cum-interest. On 1st June, 2016, ₹ 60,000 face value of the loan was sold at ~ 94 (net) ex-interest. Interest on the loan was paid each year on 30th June and 31st December and was credited by the bank on the same date. On 30th November, 2016, ₹ 40,000 face value of the Loan was sold at ₹ 97 (net) cum-interest. On 1st December, 2016, the company purchased the same loan ₹ 10,000 at per ex-interest. On 1st March, 2017 the company sold ₹ 10,000 face value of the loan at ₹ 95 ex-interest. The market price of the loan on 31st March, 2017 was ₹ 96. Draw up the 9% Government Loan (2018) Account in the books of Bonanza Limited. The loan held by the company shall be valued at total average cost or market price, whichever is lower. Calculation shall be made to the nearest rupee or multiple thereof.