A second-hand machine was purchased on October 1, 1990, for $230,000 and repair charges of $6,000. It was installed at Cast & Co. on January 1, 1991. The machine was purchased for $26,000 on July 1, 1992. The same machine was sold for $230,000 on the same date. Another machine was bought for $225,000 on December 31, 1992. The machine bought on July 1 was sold for $231,000. Accounts are closed every year on December 31. Depreciation is written off at 15% per annum. Prepare the machinery account for 3 years.