M/s. Green Channel purchased a second-hand machine on 1st January, 2015 for 1,60,000. Overhauling and Erection charges amounted to $ 40,000. Another machine was purchased for $ 80,000 on 1st July, 2015. On 1st July, 2017, the machine installed on 1st January, 2015 was sold for $ 1,00,000. Another machine amounted to 30,000 was purchased and was installed on 30th September, 2017. Under the existing practice the company provides depreciation @ 10% p.a. on original cost. However, from the Year 2018 it decided to adopt WDV method and to charge depreciation 15% p.a. You are required to prepare Machinery account for the years 2015 to 2018.