Question
When is the interest accrued on debenture but not due ?
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| Assets and Liabilities | Book Value | Revaluation Value |
| Machinery | $1,00,000$ | $80,000$ |
| Land | $3,00,000$ | $5,00,000$ |
| Creditors | $1,00,000$ | $95,000$ |
| Outstanding expenses | $-$ | $3,000$ |
| Income receivables | $-$ | $2,000$ |