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.

Debenture issued will be shown in the Balance Sheet as at Mar. 31, 2020 under :

Long Term Borrowings

The correct answer is Option (2) - Long Term Borrowings