On 1st April, 2012, in MK Ltd.'s ledger 9% debentures appeared with a opening balance of 750,00,000 divided into 50,000 fully paid debentures of * 100 each issued at par. Interest on debentures was paid half-yearly on 30th of September and 31st March every year. On 31.5.2012, the company purchased 8,000 debentures of its own @98 (ex-interest) per debenture. On 31.12.2012 it cancelled 5,000 debentures out of 8,000 debentures acquired on 31.5.2012. On 31.1.2013 it resold 2,000 of its own debentures in the market @ 101 (ex-interest) per debenture. You are required to prepare: (i) Own debentures account; (ii) Interest on debentures account; and (iii) Interest on own debentures account.