12. A firm purchased on 1st April, 2016, a second-hand Machinery for ₹36,000 and spent ₹74,000 on its installation. On 1st Oct. in the same year another Machinery costing ₹20,000 was purchased. On 1st Oct., 2018, the Machinery bought on 1st April, 2016 was sold off for ₹12,000 and on the same date a fresh Machine was purchased for ₹64,000. Depreciation is provided annually on 31st March, (@ 10% p.a. on the Written Down Value Method. Show the Machine A/c from 1st April, 2016 to 31st March, 2020.