Deep Ltd. issued 1,00,000 7% debentures of 100 Rs. each at a discount of 4%, redeemable after 5 years at a premium of 6%. Loss on issue of debentures is :

1
₹ 4,00,000
2
₹ 6,00,000
3
₹ 10,00,000
4
More than one of the above
5
None of the above

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