Mr. A held on 1st January, 2016 ₹ 1,00,000 of 31/2% Government loan at ₹ 95,000. Three months interest had accrued. On 31st May he purchased a further ₹ 40,000 of the loan @ ₹ 96 (Net) cum-interest. On 31st July, ₹ 30,000 of the loan was sold at ₹ 94 (Net) ex-interest. On 30th November, ₹ 20,000 of the loan was sold at ₹ 96 (Net) cum-interest. Interest on the loan was paid each year on 31st March and 30th September and was collected on 4th April and 5th October. The price of the loan on 31st December 2016 was ₹ 96. Draw-up the Loan Account. Ignore income-tax and paise.