Journal Entries:
\begin{center}
\begin{tabular}{|l|c|c|}
\hline
Particulars & Debit Amount (₹) & Credit Amount (₹)
\hline
Assets Account (Dr) & 9,00,000 &
Goodwill Account (Dr) & 8,00,000 &
To Liabilities Account & & 3,00,000
To Bank Account & & 5,00,000
To 8% Debentures Account & & 6,36,364
\hline
Discount on Issue of Debentures Account (Dr) & 63,636 &
To 8% Debentures Account & & 63,636
\hline
\end{tabular}
\end{center}