Given below is a bar graph representing the percentage of marks obtained by five students in a test. 
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Avatar Ltd has 12% rs 10 lakh debenture outstanding in its books as on 1 April 2018 it also had rs 400000 balance in sinking fund account represented by 8% investment (face value rs 5 lakh)
On 31 December 2018 it sold investments of face value of rs 1 lakh @rs 90 and purchase own debentures of face value of rs 1 lakh for cancellation out of proceeds of investment
The interest dates for both debentures and investments are 30 September and 31st March all transactions are commutative inte
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