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B) PQR Company issued 5,000, 9% debentures of Rs.1,000 each at 10% premium. The debentures will be redeemed at 10% premium after 8 years.

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B) PQR Company issued 5,000, 9% debentures of Rs.1,000 each at 10% premium. The debentures will be redeemed at 10% premium after 8 years. Required: Journal entries for issue and redemption of debentures/ 2+1=3 14. Following is the trial balance of Nepal Company as on 31st Chaitra, last year Particulars Dr (Rs) Particulars 8414&1071 Cr (Rs) Opening 60,000 Sales 520,000 stock a Purchase 340,000 Purchase 3,000 return Wages 25,000 Dividend 12,000 received Salary 50,000 Interest 5,000 Rent 35,000 Audit fees 4,000 Sales return 2,000. Depreciation 9,000 Import 5,000 charges Total 535,000 Total 535,000 Additional information: a) Closing stock Rs.90,000 b) Advance Rent Rs. 5,000 c) Outstanding salary Rs.15,000 Required: a) Trading a/c b) profit and loss a/c SHOT ON itel ALDUAL CAMERA 2+3=5

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