Read hypothetical situation and answer.
Floater Ltd. issued 60,000; 8% debentures of . 100 each at 5% Discount and to be redeemed at 10% premium at the end of 5 years. On the date of issue, balance in Securities Premium was . 8,00,000 and Statement of Profit Loss (Dr.) was . 5,00,000.
Loss on Issue of Debentures is to be written off as ______ out of Securities Premium and ______) out of Statement of Profit and Loss.