‘A’ Limited purchased the assets from ‘B’ Limited for ₹8,10,000. ‘A’ Limited issued 10% debentures of ₹100 each at 10% discount against the payment. The number of debentures received by ‘B’ Limited will be :

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‘A’ Limited purchased the assets from ‘B’ Limited for ₹8,10,000. ‘A’ Limited issued 10% debentures of ₹100 each at 10% discount against the payment. The number of debentures received by ‘B’ Limited will be :