TTKS Limited issued 

(i) 30,000, 12% redeemable preference shares of face value ₹ 100 each at 10% premium, 

(ii) 50,000, 14% non-redeemable preference shares of face value ₹ 10 each at a premium of ₹ 20 each, 

(iii) 25,000, 3 years, 9% redeemable debentures amounting to ₹ 25,00,000, 

(iv) 10,000, 8% convertible debentures of face value ₹ 10 each with conversion into 20,000 equity shares after 12 months from the date of issue, 

(v) 15,000, 10% convertible preference shares amounting to 15,00,000 with the provision to conversion into adequate number of equity shares by considering the market price of the equity shares that might prevail after 24 months. Show how these items should be recognized.