Sunrise Ltd. acquired assets of \rupee3,60,000 and took over creditors of \rupee1,00,000 from Moonlight Ltd. for an agreed purchase consideration of \rupee4,80,000. Sunrise Ltd. issued 9\% Debentures of \rupee100 each at a discount of 4\% in satisfaction of the purchase consideration. Pass necessary journal entries in the books of Sunrise Ltd.