Sample paper questions

X Ltd. purchased assets worth 12,30,000. It paid ₹ 3,00,000 of consideration by bank draft and the balance by issuing debentures of 500 each at a discount of 7% in full satisfaction of the purchase consideration. The amount debited to Discount on Issue of Debentures A/c will be: (a) ₹ 86,100 (b) ₹65,100 (c) ₹80,000 (d) ₹70,000 *When I did this I got the answer as (b) but the answer in this is (d) now I am confused if it's my mistake or this the mistake in the answer provided by the book *