On April 1, 2007, a machine was purchased for  ₹ 70,000. Estimated useful life of machine is five years with an estimate of zero salvage value at the end. Company provides depreciation @ 20% p.a. as per straight line method. Till the year 2008–09, the depreciation was charged as per SLM and from the year 2009–10, the method of charging depreciation was changed to WDV method @ 30% per annum. Show how depreciation is to be showed in these years and how such change is to be effected as per AS-6 and IAS-16.