B&Co close their accounts 0n 31st March every year. They purchased the machines as follows:

i. Purchased machine costing Rs 1,20,000 on 1/7/2013

ii. On 1/10/2014 again purchased some machines costing Rs 1,20,000

iii. On 1/10/2014 again purchased some machines costing Rs 20,000

iv. On 1/1/2016 purchased new machine for Rs 60,000

v. One machine which was purchased on 1/7/2013 costing Rs 40,000 was sold for

vi. Rs 12,000 on 1/4/2015

They charge depreciation on written down value method @33.33% They have a practice of charging depreciation for the full year even if the machine is used for part of a year Prepare Machinery A/c in the books of B&Co for 2013,2014 and 2015