A Manufacturing firm purchased on 1st April, 2002 certain machinery for Rs. 1,00,000 and spent Rs. 2,000 on its erection. On 1st October in the same year additional machinery costing Rs. 50,000 was acquired. On 1st April, 2004, the machinery purchased on 1st April, 2002 (having become obsolete) was auctioned for Rs. 40,000 and on the same date fresh machinery was purchased at a cost of Rs. 25,000.

Depreciation was provided annually on 31st March at 10% per annum on the original cost of the asset. In financial year 2004-05 however, this method was changed and that of writting off 15% on the written down value was adopted.

Give the Machinery Account as it would at the end of financial year from 2002-03 to 2006-07.