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           ₹20,000

The correct answer is Option (4).

B Ltd. Dr                          ₹2,20,000
          To 10% Debentures A/c                          ₹2,00,000
          To Securities premium reserve A/c         ₹20,000