1. The following information relates to Iota Ltd:
   1. On 1 April 2030 the company had €1,000,000 7% debentures in issue. The interest on these debentures is paid on 30 September and 31 March.
   2. The debenture redemption fund balance (relating to the redemption of these debentures) at 1 April 2030 was €80,000. This fund is being built up by annual appropriations of €12,000. The annual appropriation (along with any dividends or interest on the investments) is invested on 31 March.
   3. Debenture redemption fund investments can be realized at any time to purchase debentures in the open market either at or below par value. Such debentures are then canceled.
   4. On 31 December 2030, €55,000 of investments were sold for €62,700, and the proceeds were used to purchase debentures with a par value of €66,000.
   5. Dividends and interest on redemption fund investments during the year to 31 March 2031 amounted to €9,600.
   6. The cost of dealing with the above matters and any taxation effects may be ignored.

Required: Write up the following ledger accounts for the year to 31 March 2031: (a) 7% debentures; (b) debenture redemption fund; (c) debenture redemption fund investments; (d) debenture redemption; and (e) debenture interest.