On 1st April, 2017, Solar Power Ltd. issued 10,000, 8% Debentures of Rs. 100 each at a discount of 5% redeemable at a premium of 15% at the end of five years. All the debentures were subscribed and allotment was made. The company had balance in Securities Premium Reserve of Rs. 80,000. Prepare the Balance Sheet (extract) as at 31st March, 2018.