Aashirward Company Limited purchased assets of a book value of र200000 from another company and agreed to make the payment of purchase consideration by issuing 2000, 10% debentures of र100 each. What will be the journal entry for the issue of the debentures?

Vendors    Dr.                     र200000
     To 10% Debentures A/c               र200000
(Debentures issued)

1. On purchase of assets:
Sundry Assets A/c Dr.
     To Vendor’s
2. On issue of debentures at par:
    Vendors Dr.
           To Debentures A/c