On $1$st January $2002,$ Adani Ltd purchased a second hand machine for

Rs$\mathrm{.}1,00,000.$ On $30$th September, $2003,$ this machine is sold for Rs$\mathrm{.}50,000.$ A

new machine of Rs$\mathrm{.}2,00,000$ was purchased on $1$st October, $2003.$Depreciation is

to be provided at $20\%$ according to Written Down Value Method $($WDV$).$

Prepare the machinery account for the first three years assuming that the

accounts are closed on $31$st March each year. Working note should be the part of

the answer.