A ltd .depreciates machinery @10% p.a on diminishing balance method, had on 1st April

2017,Rs.9,72,000/- in machinery account .During the year 2017-2018 ,the machinery

purchased on 1st April 2015 for Rs.80,000/- was sold for Rs.45,000 on 1st October ,2017

and a new machinery at a cost of Rs.1,50,000/- was purchased and installed on the same

date ,installation charges being Rs.8,000/- .The company decided to change its method of

depreciation from Diminishing Balance Method to Straight Line Method with effect from

1st April ,2017 .The rate of depreciation remains the same as before .

Show the Machinery account and Machinery Disposal Account 2017 -2018