ABC company purchased a Plant worth Rs. 500,000 with a useful life of 10 years on July 1st, 2018. It is companys policy to depreciate all Plants on Straight-Line Basis. On January 1st, 2020, the company undertook some expenditure on its various fixed asset classes, which included this particular Plant as well. The company spent Rs. 100,000 to ensure that plant continues to operate in the manner intended, while another Rs. 50,000 was spent on the, plant which resulted in improving efficiency of the plant thereby increasing the output. As at December 31, 2020 (the financial year end), what will be the amount of Depreciation Expense to be recorded and the Net Book Value (Carrying Value) of the Plant. ?