When debentures of Rs. 100 is issued for Rs. 95 and it is redeemable at Rs.5 premium, the amount which should be debited to loss on redemption of debenture account is --------------.

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When debentures of Rs. 100 is issued for Rs. 95 and it is redeemable at Rs.5 premium, the amount which should be debited to loss on redemption of debenture account is --------------.