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R Ltd. purchased a machinery worth Rs. 1,20,000 and building worth Rs. 2,00,000 from D Ltd. for an agreed purchase consideration of Rs. 3,00,000 to

R Ltd. purchased a machinery worth Rs. 1,20,000 and building worth Rs. 2,00,000 from D Ltd. for an agreed purchase consideration of Rs. 3,00,000 to be satisfied by the issue of 3,000, 10% debentures of Rs. 100 each. Calculate the amount to be transferred to Capital reserve a/c.

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