You are required to show the Journal Entries necessary to record the issue of 10,000, 12% Debentures of ₹100 each by X and Co. Ltd under the following cases separately:

(i) At par and were also redeemable at par;

(ii) At a discount of 5%, but were redeemable at par;

(iii) At a premium of 5%, but were redeemable at par;

(iv) At a discount of 5%, but were redeemable at a premium of 5%

(v) At par, but were redeemable at a premium of 5%. Show also how the Debenture Account and the Accounts representing premium received on the issue of Debenture, premium payable on the redemption of debentures and losses incurred on the issue of debentures be shown in the Balance Sheet of the company (figures should be ignored, only the Account Headings should be shown in a single Balance Sheet).