A Company purchased a second-hand machinery for Rs. 60,000. It immediately spent Rs. 10,000 on it. The machinery was put to use on 1st April, 2001. After having used for six years, it was sold for Rs. 30,400. You are required to prepare ledger account when:

(a) Fixed Instalment Method is used, and

(b) Written Down Value Method is used. The rate of depreciation is 10% per annum and the books are c1osed on 31st March each year.