Bhaktapur Co. Ltd issued 40,000 shares of Rs 100 each at 10% premium to purchase the following assets and liabilities of Kavre Co. Ltd: Vehicles Rs 100,000 Account Receivable RS 20,000 Creditors RS 40,000 Bills payable Rs 50,000 Land & Building Rs 130,000 Machinery Rs 160,000 Required: Journal entries for purchase of assets &liabilities and issue of shares[5]​