Lakhpati Enterprises have imported 3 machines on 1st June 2022 for a total cost of Rs. 5,00,000. They also paid customs duty & freight Rs. 80,000 and incurred installation charges Rs. 60,000. Another indigenous machinery costing Rs. 1,00,000 was purchased on 1st November 2022. On 1st March 2023, one of the imported machines was sold for Rs. 34,800 having become obsolete. Another machinery was purchased to replace the same for Rs. 50,000 on the same date. Depreciation rate as per Income Tax Rules is allowed at 15% p.a. under WDV method. Calculate : 1) Closing WDV on 31st March 2023 2) Total Depreciation for the year 2022-23