Machinery, acquired for $400,000,$ is reported on the Statement of financial position on $31$st Dec. $2016$ at $218,500$ and this includes one acquired for $60,000$ on $1$st April $2016.$ Another machine acquired for $90,000$ on $1$st January $2010,$ had been sold for $72,000$ on April $2016.$ Depreciation, calculated using the straight$-$line method and assuming ten year useful life is time apportioned Identify the balances as at $1$st January $2016$ in the Machine account and Accumulated depreciation a$/$c$.$