Lemon ltd. purchased from c. ltd., computers of rs. 3,00,000 and software for rs. 5,00,000 payable rs. 80,000 by cheque and balance by issue of 7% debentures of rs. 100 each at a discount of 10%. the company has balance in securities premium reserve of rs. 40,000 and in capital reserve of rs. 25,000. pass the journal entries in the books of lemon ltd.