M/s Suba Pharmaceuticals has imported a machinery on 1st July, 2012 for `1,60,000 paid custom duty and

freight `80,000 and incurred erection charges ` 60,000. Another local machinery costing `1,00,000 was purchased

on January 1 , 2013. On 1st July, 2014 a portion of the imported machinery (value one third) got out of order and

was sold for `34,800. Another machinery was purchased to replace the same for `50,000. Depreciation is to be

calculated at 20% p.a. on straight line method. Show the machinery account for 2012, 2013 and 2014