Give Journal Entries for the following transactions in connection with internal reconstruction :
(i) 10,000 Equity Shares of ₹ 10 each fully paid, reduced to shares of ₹ 5 each fully paid.
(ii) 100, 8% Debentures ₹ 1,000 each converted into 500, 6% Debentures of ₹ 100 each.
(iii) The debit balance of Profit and Loss Account, ₹ 50,000 and the preliminary expenses of ₹ 10,000 were written-off.
(iv) The value of Plant and Machinery and Stock were written-down by ₹ 20,000 and ₹ 10,000 respectively.