Match List I with List II

List I	List II
A. Excess of purchase consideration over value of net assets	I. Issue Debentures as collateral security
B. Excess of net assets over purchase consideration	II. Goodwill
C. Debenture Suspense Account	III. Issue of Debentures for consideration other than cash
D. Assets received against Debentures	IV. Capital Reserve

Choose the correct answer from the options given below:

"These debentures do not have a specific charge on the assets of the company". Name the type of debenture being highlighted in this statement.

Match List I with List II

Choose the correct answer from the options given below:

Debenture holders are:

Select the pair which is true about debentures-

(A) Debenture is a part of owned capital.

(B) The payment of interest on debentures is a charge on the profits of the company.

(C) The debentures cannot be issued at a discount of more than 10% of the face value.

(D) Redeemable debentures are those debentures, which are payable on the expiry of the specific period.

Choose the correct answer from the options given below:

1. (B) and (D) only
2. (A) and (D) only
3. (C) and (D) only
4. (A) and (B) only

Blue Prints Ltd. purchased a building worth Rs. 1,50,000, Machinery worth Rs. 1,40,000 and Furniture worth Rs. 10,000 from XYZ Co. and took over its liabilities of Rs. 20,000 for a purchase consideration of Rs. 3,15,000.

Calculate the Goodwill/Capital Reserve to be recorded by Blue Print Ltd.

The following journal entry is recorded in the books of RST Ltd. on issue of debentures :

Bank a/c Dr 18,00,000

Loss on issue of Debentures a/c Dr 6,00,000

To 14% Debentures 20,00,000

To Premium on Redemption of Debentunes 4,00,000

Debentures have been issued at a discount of :