Abhimanu Ltd. purchased on 1st January, 2018 a machinery for Rs.

36,000 and spent Rs. 4,000 on its installation. On 1st July, 2018 another

machine purchased for Rs. 20,000. On 1st July, 2020, machine bought on

1

st January, 2018 was sold for Rs. 12,000 and a new machine purchased

for Rs. 64,000 on the same date. Depreciation is provided on 31st

December @ 10% p.a. on the written down value method. Prepare

machinery A/c from 2018 to 2020.