Mac Q. 22. X Ltd. which closes its books of account every year on 31st March, purchased machinery on 1st October, 2019 machinery costing 74,40,000. It purchased further on 1st April, 2020 costing 5,20,000. On 30th June, 2021, the first machine was sold for 2,50,000 and on the same date a fresh machine was installed at a cost of On 1st July 2022, the second machine purchased on 1st April 2020 was also 3,00,000. sold for 3,25,000. The company writes off depreciation at 10% p.a. on the Straight Line Method each