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XYZ Ltd depreciated its machinery at 1 0 % p . a . under the reducing balance method. On 0 1 . 0 1 .

XYZ Ltd depreciated its machinery at 10% p.a. under the reducing balance method. On 01.01.200, it had Rs.4,05,000 as the balance of its Machinery Account. On 31.03.2022, it sold for Rs.17,000, part of the machine which it purchased of 01.01.2022, it purchased a new machine for Rs.46,500 and installed it on the same day at a further cost of Rs.3,500. The company's policy is to charge depreciation proportionate to actual use during a year made of an asset but to ignore depreciation for any period less than 182 days. If no further purchase/sale has been made between 2020 and 2022 except those mentioned above, show the Machine Account in the books of the company between 01.01.2020 and 31.12.2022.

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