26. Pentex Services Private Limited provides its services in South India, Seeing its growth and success, it decided to expand in other parts of India too, especially North India. This would involve huge expenditure for which the directors decided to issue on April,1 2023 Rs.40,00,000, 12% Debentures of Rs.100 each at par to be redeemed at 5% premium after 6 years. It has a balance of Rs. 60,000 in securities premium reserve. Answer the following questions on the basis of the above information. (i) Pass necessary entries for issue of Debentures (ii) Make journal entries for interest on Debentures, when interest is payable yearly (iii) Pass necessary Journal entry for writing off "Loss on Issue of Debentures Account