Based on following case, answer question.

A Ltd issued 2000, 10% debenture of ₹100 each on April 1, 2019 at a discount of 10% redeemable at a premium of 10% after five years. Company purchased assets of the book value of ₹2,20,000 from B Ltd. at book value and agreed to make payment of purchase consideration by issuing another 2000, 10% Debentures of ₹100 each at a premium of 10% on above mentioned date only.

Entry for issue of Debentures to B Ltd. would be:

B Ltd. Dr.  ₹2,20,000
      To 10% Debentures A/c             ₹2,00,000
      To Securities Premium Reserve A/c ₹20000

Assets = ₹2,20,000
Debentures issued = 2000, 10% Debentures of ₹100 each at a premium of ₹10.
Purchase consideration =  Debentures x ( Face value of ₹100 + Premium of ₹10)
                                      = 2000 debentures x 110
                                      = 220000

Journal entry for this issue-
B Ltd. Dr.  ₹2,20,000
      To 10% Debentures A/c (2000 x 100)                  ₹2,00,000
      To Securities Premium Reserve A/c (2000 x 10)   ₹20000