32. On 1st July, 2017, X Ltd. purchased a machinery for ₹15,00,000, Depreciation is provided @ 20% p.a. on the original cost of the machinery and books are closed on 31st March each year. On 31st May, 2019, a part of this machine purchased on 1st July 2017 for ₹3,60,000 was sold for ₹2,40,000 and on the same date new machinery was purchased for ₹4,20,000. You are required to prepare (a) Machinery Account, (b) Provision for Depreciation Account, and (c) Machinery Disposal Account.