Evergreen Ltd. purchased Machinery on 1st April, 2018, for Rs. 54,00,000 and spent Rs. 5,00,000 on import duty and Rs. 1,00,000 on its erection. On 1st October 2020 a part of the machinery which was purchased on 1st April 2018 for Rs. 4,00,000 was sold for Rs. 2,25,000 On 1st October 2020, a new machinery was purchased for Rs. 7,50,000 and spent Rs. 30,000 on its carriage. Remaining Machinery purchased on 1st April 2018 was destroyed by fire on 31st January 2021 and remnants were sold for Rs. 4,00,000. The company charges depreciation @10% p.a. on Written down value method. You are required to prepare Machinery Account, Depreciation Account and Provision for Depreciation Account from 01st April, 2018 to 31st March, 2021.