A Ltd took over the assets of B Ltd- Assets for Rs 7,60,000 and liabilities for Rs 80,000 for Rs 5,85,000. The consideration was payable by issue of 12% debentures of Rs 100 each at a discount of 10%. How many no. of debentures issued ?

6500 6600 4500 54000

6500

Debentures issued = 5,85,000/(100-10)                                = 5,85,000/90                                = 6,500