| LIST I | LIST II | ||
| A. | Conductance | I. | [ML3 T-3A-2] |
| B. | Current density | II. | [M-1L-3 T3 A2] |
| C. | Specific resistance | III. | [M0L-2 T0A¹] |
| D. | Electrical conductivities | IV. | [M-1L-2 T3 A2] |
The following journal entry appears in the books of X Co. Ltd.
\[\text{Bank A/c Dr. 4,75,000} \\ \text{Loss on Issue of Debentures A/c Dr. 75,000} \\ \text{To 12\% Debentures A/c 5,00,000} \\ \text{To Premium on Redemption of Debenture A/c 50,000} \]
In this case, the debentures have been issued at a discount of 5%. What is the rate of premium on redemption of debentures?