Light Limited had ₹12,00,000, 12% Debentures of ₹100 each outstanding on 31.3.2016. The following balances also appeared in the books of the company on the same date:

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3,60,000 1,98,000 1,14,000 Sinking Fund (after crediting annual interest on investment and annual instalment of * 30,000) Sinking Fund Investment --- 10% Government Securities (nominal value 2,40,000) Own Debentures (nominal value 1,20,000) Interest in all cases is payable or receivable on 30th September and 31st March every year. On 1.4.2016, required amount was invested in own debentures bought at 96 each. On 1.7.2016, own debentures held were cancelled and, in addition, 1,20,000 of the debentures were purchased in the open market at* 95 each (cum-interest) and cancelled. The amount required was made available by selling 10% Goverment Securities at 81 (cum-interest) to the nearest 100 of nominal value. Prepare the necessary Ledger Accounts.