On 1st January, 2001, Plant and machinery were purchased for Rs. 1,20,000. New Machinery was purchased on 1st July, 2001, for Rs. 50,000 and on 1

st April, 2002, for Rs. 25,000.

On 1st October, 2003, a Machinery of the original value of Rs. 20,000 which was included in the machinery purchased on 1st January, 2001, was sold for Rs. 6,000. Prepare Plant and Machinery A/c from 2001 to 2003 after providing depreciation at 10% per annum on Straight Line Method.