M/s. Seven Seas purchased a second-hand machine on 1st April, 2017 for * 1,60,000. Overhauling and erection charges amounted to 40,000. Another machine was purchased for 80,000 on 1st Oct, 2017. On 1st Oct, 2019, the machine installed on 1st April, 2017 was sold for 1,00,000. Another machine for 30,000 was purchased and was installed on 31st December, 2019. Under the existing practice the company provides depreciation @ 10% p.a. on original cost. However, from 1st April, 2020 it decided to adopt WDV method and to charge depreciation @ 15% p.a. You are required to prepare Machinery account for the years 2017 to 2021.