9. M/s. Excel Computers has a debit balance of ₹50,000 (original cost ₹1,20,000) in computers account on April 01, 2010. On July 01, 2010 it purchased another computer costing ₹2,50,000. One more computer was purchased on January 01, 2011 for ₹30,000. On April 01, 2014 the computer

which has purchased on July 01, 2010 became obsolete and was sold for ₹20,000. A new version of the IBM computer was purchased on August 01, 2014 for ₹80,000. Show Computers account in the books of Excel Computers

for the years ended on March 31, 2011, 2012, 2013, 2014 and 2015. The computer is depreciated @10 p.a. on straight line method basis.