Sunbeam Ltd. issued 20,000, 11% debentures of 100 each at a
premium of 10%, redeemable at a premium of 5%. The Loss on
Issue of Debentures Account' will debited by :
(a)
3,00,000
(b)
2,00,000
(c)
1,00,000
(d)
€ 22,00,000