4. Berlia Ltd. Purchased a second hand machine for ₹56,000 on July 01, 2015 and spent ₹24,000 on its repair and installation and ₹5,000 for its carriage.

On September 01, 2016, it purchased another machine for ₹2,50,000 and spent ₹10,000 on its installation. 

1. Depreciation is provided on machinery @10% p.a on original cost method annually on December 31. Prepare machinery account and depreciation account from the year 2015 to 2018.
2. Prepare machinery account and depreciation account from the year 2011 to 2018, if depreciation is provided on machinery @10% p.a. on written down value method annually on December 31.