(13) On 1 January 2002, Gupta Ltd. purchased machinery for Rs. 1,20,000 and on 30th June 2003, it acquired additional machinery at a cost of Rs. 20,000. On 31 March 2004 one of the original machines which had cost Rs. 5,000 was found to have become obsolete and was sold as scrap for Rs. 500. It was replaced by a new machine costing Rs. 8,000. Depreciation is provided at a rate of 15% on written down value method. Accounts are closed on 31 December every year. Prepare machinery account for 3 years.