Rahul purchased machinery on 1 January 2011 for $64,000. He estimated that it would have a useful economic life of five years and that the residual value at me end of mat time would be $34,000. Rahul sold the machinery on 31 December 2014 for $41,000. Rahul depreciates machinery using the straight-line method of depreciation. The business's financial year end is 31 December. Complete the following accounts in Rahul's books of account.

a. Machinery at cost account.

b. Machinery provision for depreciation account.

c. Disposal of non-current assets account.