CUET Accountancy 2022 8 Aug Shift 2 PYQs

On 1st July/22, Centaur Ltd. issued Rs. 25,00,000 8% debentures of Rs. 100 each as collateral security to first Level Bank against loan dues of Rs. 20,00,000. How much amount will be shown in the Balance sheet?

Which is not a type of Debenture :-

When debentures are issued at par and are redeemable at a premium, the loss on such issue is debited to :