Libra Limited recently made a public issue in respect of which the following information is available: (a) No. of partly convertible debentures issued- 2,00,000; face value and issue price- Rs 100 per debenture. (b) Convertible portion per debenture- 60%, date of conversion- on expiry of 6 months from the date of closing of issue. (c) Date of closure of subscription lists- 1.5.20X1, date of allotment- 1.6.20X1, rate of interest on debenture- 15% payable from the date of allotment, value of equity share for the purpose of conversion- Rs 60 (Face Value Rs 10). (d) Underwriting Commission-2%. (e) No. of debentures applied for- 1,50,000. (f) Interest payable on debentures half-yearly on 30th September and 31st March. Write relevant journal entries for all transactions arising out of the above during the year ended 31st March, 20X2 (including cash and bank entries).