On 31 st March, 2014 the following balances stood in the books of a company: ₹ 8% First mortgage debentures 10,00,000 Debenture redemption fund 10,65,400 Debenture redemption fund investments: ₹3,50,000, 6% Haryana Elect

On 31 st March, 2014 the following balances stood in the books of a company: ₹ 8% First mortgage debentures 10,00,000 Debenture redemption fund 10,65,400 Debenture redemption fund investments: ₹3,50,000, 6% Haryana Electricity Board Bonds 3,56,300 ₹4,00,000, 5% Punjab Water Board Loan 3,20,340 ₹3,00,000, 8% Rajasthan Govt. Loan 3,08,550 ₹80,000, 7% Gurgaon Gramin Bank Loan 80,210 On the same day investments were sold as follows: 6% Haryana Electricity Board Bond at par 5% Punjab Water Board Loan at ₹91 8% Rajasthan Govt. Loan at ₹109 7% Gurgaon Gramin Bank Loan at ₹103 On 31 st March, 2014 debentures were redeemed at a premium of 5%. You are required to prepare important accounts in the books of company.