5. Abhinandan Ltd. bought a machinery on 1st August, 2017, costing ₹90,000. It purchased further machinery on 1st December, 2017 costing ₹60,000 and on 1st October, 2018 it bought machine costing ₹40,000.

On 1st April, 2019, one third part of the machinery bought on 1st August 2017 was sold for ₹18,000 as it became obsolete. Show the Machinery Account for three years ended 31st March 2018 to 31st March 2020. Company is charging Depreciation @ 10% p.a. as Per Straight Line Method. (Delhi 2020)