A Ltd has made a security deposit whose details are described below. Make necessary journal entries for accounting of the deposit in the first year and last year. Assume market interest rate for a deposit for similar period to be 12% per annum. Particulars Details 1-Apr-20X1 31-Mar-20X6 Date of Security Deposit (Starting Date) Date of Security Deposit (Finishing Date) Description Total Lease Period Lease 5 years 12.00% 10,00,000 Discount rate Security deposit (A) Present value factor at the 5th year 0.567427