The following balances appeared in the books of P Ltd. on 1.4.2016: 12% Debentures - 3 4,00,000; Sinking Fund - $3,00,000; Sinking Fund Investment - 53,00,000 (represented by 10% 13,60,000 secured bonds of Government of India). Annual contribution to the Sinking Fund was 764,000 made on 31 December each year. On 31.03.2017, balance at bank was 2,00,000 after receipt of interest. The company sold the investments at 80% and debentures were paid off. You are required to prepare the following accounts for the year ended 31-03-2017: (a) Debentures Account (b) Sinking Fund Account; (c) Sinking Fund Investment Account: (d) Bank Account