X Ltd. had 1,000, 12% Debentures of ₹100 each outstanding on 1.1.2016. There is a Sinking Fund amounting to ₹40,000 represented by 9% Bombay Port Trust Bonds, of the face value of ₹50,000. Interest on debentures is payable on 30th June and 31st December every year. Interest on bonds is also receivable on the same dates. On 1.4.2016, the company purchases for cancellation 50 of its own debentures at ₹96 each cum-interest by selling bonds of the face value of ₹5,600. On 31.12.2016, ~ 10,000 was apportioned for the sinking fund and Bombay Port Trust Bonds were acquired for the amount plus interest on investments. The face value of the bonds purchased was ₹15,600. Show the Ledger Accounts.