A company has 10,00,000 13.5% debentures at issue; interest is payable on 30th September and 31st March, interests warrants being issued on the 6th October and 6th April respectively. The company closes its books of accounts on 31st March. Show the relevant items in the balance sheet. A company pays interest on 30th June and 31st December on its 50,000 15% debentures of 100 each; the books are closed on 31st March. How will the relevant items appear in the company's balance sheet?