CA CPT Jun 2017 Question Paper Fundamentals of Accounting for online practice

M/s X Ltd. took over the assets of Rs. 4,60,000 & liabilities of Rs. 30,000 of Rs. B Ltd.for a purchase consideration of Rs. 4,40,000. The company issued 10% debentures ofRs. 100 each at a premium of 10% towards the purchase consideration no. ofdebentures issued will be________________