On 1st July, 2020 a company purchased a machine for Rs 3,90,000 and spent Rs 10,000 on its installation. On 30th November, 2021 the machine was dismantle at a cost of Rs. 5000 and then sold for Rs.1,00,000. On 1st December, 2021 the company acquired and put into operation a new machine at a total cost of Rs 7,60,000. Depreciation was provided on the new machine on the same basis as had been used in the case of the earlier machine.

Calculate

1. Value of assets block plant and machinery as on March 31, 2021 and on March 31 2022 using WDV method.
2. Depreciation for the years 2020-21 and 2021-22 using rates given as per income tax rules using WDV method.