The following balances appeared in the books of a company as on December $31,$

$20$X$1$: $6\%$ Mortgage $10,000$ debentures of $100$ each; Debenture Redemption

Reserve $($for redemption of debentures$)2,00,000$; Investments in deposits with a

scheduled bank, free from any charge or lien $1,50,000$ at interest $4\%$ p$.$a$.$

receivable on ${37}^{st}$ December every year. Bank balance with the company is

$9,00,000.$

The Interest on debentures had been paid up to December $31,201.$

On February $28,20$X$2,$ the investments were realised at par and the debentures

were paid off at $101,$ together with accrued interest.

Write up the concerned ledger accounts $($excluding bank transactions$).$ Ignore taxation.