Dheeraj Limited had 5,000, 10% Redeemable Preference Shares of 100 each, fully paid up. The company had to redeem these shares at a premium of 10%. It was decided by the company to issue the following: i) 40,000 Equity shares of 10 each at par. ii) 2,000 12% Debentures of 100 each. Ⓒ CRR 59 The issue was fully subscribed and all accounts were received in full. The payment was duly made. The company had sufficient profits. Show journal entries in the books of the company.​