A company purchased a second-hand machinery on 1st April, 2003 for Rs. 37,000 and immediately spent Rs. 2,000 on its repairs and Rs. 1,000 on its erection.

On 1st October, 2004 it purchased another machine for Rs. 10,000 and on 1st October, 2005 it sold off the first machine for Rs. 28,000 which was purchased on 1st April, 2003.

On the same date it purchased a machinery for Rs. 25,000. On 1st October, 2006, the second machinery purchased for Rs. 10,000 was sold off for Rs. 2,000.

Depreciation was provided on machinery @ 10% per annum on the original cost annually on 31st March. In financial year 2004-05 however, the company changed the method of providing depreciation and adopted the written down value method the rate of depreciation being 15% per annum. Give the Machinery Account for the four years commencing from 1st April, 2003.