On April 1, 2009, a transport company purchased 20 truck tyres costing a total amount of  ₹ 6,60,000 with an estimated total mileage from each of the tyre of 1,00,000 kilometres with a salvage value of  ₹ 3,000 per tyre at the end. During the years 2009–10 and 2010–11, each of the tyre was used for a total mileage of 20,000 and 24,000 kilometres, respectively. Show how depreciation and book value of the tyres is to be recognized in the annual accounts.