Journalise the following transactions:
(i) 400 debentures issued at Rs. 960 each, repayable at Rs. 1000 each.
(ii) 400 debentures issued at Rs. 1,040 each, repayable at Rs. 1000 each.
(iii) 400 debentures issued at Rs. 1,000 each, repayable at Rs. 1060 each.
(iv) 400 debentures issued at Rs. 960 each, repayable at Rs. 1060 each
(The face value of each debenture is Rs,. 1000)