In the Books of B.N. Mills, Plant and Machinery Account shows a debit balance of Rs. 30,40,000 on 1st April, 2006. The company charges depreciation every year. on 31st March @ 10% per annum on written down value. Company purchased a machine costing Rs. 1,15,160 on 1st July, 2006 and spent Rs: 2,440 on its erection.

On the same date the company sold a machine for Rs. 19,000 which was purchased on 1

st April, 2001 for Rs. 1,20,000. On 1st January, 2007 the company sold another machine for Rs. 5,000, which was purchased on 1st April, 2002 for Rs. 80,000. On the same date the company purchased a second-hand machine costing Rs. 27,537 and spent Rs.

2,465 on its installation. Prepare Plant and Machinery Account for the year 2006-07.

Calculate to the nearest rupee.