Z Ltd. issued 2,000 6% debentures of ₹100 each, on 1^st January 2001 at a discount of 10%, redeemable at a premium of 5%. Give journal entries relating to issue of debenture and debenture interest for the period ended 1^st December 2001, assuming that the interest was payable half yearly on 30^th June and 31^st December and TDS is 10%. Accounts are closed on 31^st December every year.