Swati Associates Ltd. has issued 10,000, 12% Debentures of ₹100 each on 1.1.2014. These debentures are redeemable after 3 years at a premium of ₹5 per debenture, interest is payable annually. On October 1, 2015, it buys 1,500 Debentures from the market at ₹98 per debenture. These are sold away on June 30, 2016 at ₹105 per debenture. On January 1, 2016 it buys 1,000 debentures at ₹104 per debenture from the open market. These are cancelled on April 1, 2016. On October 1, 2016 it buys 2,000 debentures at ₹106 per debenture from the open market. These debentures along with other debentures are redeemed on 31st December, 2016. Prepare the relevant Ledger Accounts showing the above transactions. Working should form part of your answer.