A B Limited Company purchased a machine for Rs. 1,00,000 on 1st April, 2002. On 1

st October, 2002 an additional machine was purchased for Rs. 50,000. On 1st October, 2004 the machine acquired on 1st April, 2002 having become obsolete was sold off for Rs. 20,000. On the same date new machine was purchased at a cost of Rs. 1,20,000.

Depreciation is provided annually on 31st March @ 10% per annum on the original cost of the assets. In the year 2005-06 however, the company changed this method of providing depreciation and adopts the method of writing off 15% on the written down value.

Show the Machinery Accounts and Provision for Depreciation Account upto 2006-07 in the books of company.