DXK Ltd purchased 12% bonds of face value  ₹1,50,000 on April 1, 2006 at a market price of ₹1,61,370. These are redeemable at par after five years. The implied interest rate on the date of purchase was 10% per annum for these types of bonds. DXK Ltd categorized these bonds to be ‘held-till-maturity’. How interest will be shown in the books of accounts in the financial statements over the complete maturity? Also show how the difference between maturity value of  ₹1,50,000 and the purchase price will be amortized over the holding period.