DXL Ltd purchased 10% bonds of face value ₹50,000 on April 1, 2006 at a market price of  ₹46,990. These are redeemable at par after four years. For these types of bonds, the effective (implied) interest rate on the date of purchase was 12% per annum. DXL Ltd. categorized these bonds to be ‘held-till-maturity’. How will the interest be shown in the books of accounts in the financial statements over the complete maturity? Also show how the difference between the maturity value of  ₹50,000 and the purchase price will be amortized over the holding period.