On 1st April, 2002 a plant was purchased for Rs. 13,500 and was estimated to work for five years. The scrap value was estimated at Rs. 1,000. A Sinking Fund was created by investing @ 4% per annum to replace the asset. At the end of fifth year, the investment was realised for Rs. 9,700. According to the table Re. 0.18463 invested every year @ 4%

per annum will produce Rs. 1 after five years.

Prepare the Sinking Fund Account and the Sinking Fund Investment Account.