A company purchased a machinery costing 60,000 on 1.4.2020. The accounting year of the company ends on 31st December every year. The company further purchased Machinery on 1st October, 2020 costing 40,000. On 1st January 2022, one-third of the Machinery which was installed on 1.4.2020, became obsolete and was sold for 5000. The depreciation is to be charged at 10% p.a. on written down value method. Required: Show how the machinery account would appear in the books of the company.