Give Journal Entries for the following transactions in connection with internal reconstructions:

1. 10,000 equity shares of Tk. 10 each fully paid reduced to shares of Tk. 5 each fully paid.

2. 100, 8% debentures tk. 1000 each converted into Tk. 500, 6% debentures of Tk. 100 each.

3. The debit balance of Profit and Loss Account, Tk. 50,000 and the preliminary expenses of Tk. 10,000 were written off.

4. The value of Plant and Machinery and Stock were written down by Tk. 20,000 and Tk. 10,000 respectively.