19. On July 1, 2020 Pushpak Ltd. purchased a machinery for ₹5,70,000 and paid ₹30,000 for its overhauling and installation. Depreciation is provided @ 20% p.a. on Original Cost Method and the books are closed on 31st March every year. The machine was sold on 31st January 2023 for a sum of ₹1,60,000, You are required to show the Machinery Account and Provision for Depreciation Account for three years.