Rocket Ltd. acquired the matter of Comet Ltd. for Rs. 2,70,000 payable in completely paid shares. Rocket Ltd. distributed value shares of Rs. 10 each completely paid in fulfillment of the case by Comet Ltd. Demonstrate the essential diary sections in the books of Rocket Ltd. expecting that:
(a) Such shares are issued at standard,
(b) Such shares are issued at premium of 20% and
(c) Such shares are issued at a discount of 10%.