A company purchase machinery on 1 april 2009 costing Rs 30000. It further purchased machinery on 1 oct 2009 costing Rs 20000 and on 1 july 2010 costing Rs 10000. On 1 jan 2011 one third of the machinery which was installed on 1 april 2009 become obsolete and was sold for Rs 3000. Prepare Machinery account and depreciation to be charged at 10% p.a on diminishing balance method