ABC Ltd. purchased on 1 October, 2012, a machinery for 4,50,000 and spent 10,000 on freight and transit insurance. On 25 December, 2012, it further spent 40,000 on its erection. The machinery was put to use on 1-1-2013. On 1 July 2013, it purchased another machinery for 1,00,000. During the year 2014, it spent 10,000 for repairs on 1-4-2014. However, on 1-4-2015, a part of the machinery, put to use on 1-1-2013 costing 2,00,000 was sold for 1,50,000. On 1-10-2015 it purchased another machinery for 3,00,000. On 1 July, 2016, however, machinery purchased on 1 July, 2013 was sold for 65,000. Depreciation was charged by the firm @ 10% p.a. by written down value method. During the year 2016, ABC Ltd. decided to change the method of providing depreciation and adopted the Straight Line Method of charging depreciation @10% p.a. Prepare Machinery Account as per the provisions of AS 6 and AS 10 upto 31-12-2016.