If debentures of the nominal value of Rs. 1,00,000 are issued at discount of 10% for net assets worth Rs. 80,000, the balance of Rs. 10,000 will be debited to:

If debentures of the nominal value of Rs. 1,00,000 are issued at disco

1.	If debentures of the nominal value of Rs. 1,00,000 are issued at discount of 10% for net assets worth Rs. 80,000, the balance of Rs. 10,000 will be debited to:
A.	Goodwill Account
B.	Capital Reserve Account
C.	Profit & Loss Account
D.	Suspense account
Answer» B. Capital Reserve Account