13. Urja industries Ltd. purchased on 1st January, 2016, a machinery for ₹1,60,000. On 1st April, 2017, it purchased additional machinery costing ₹96,000. On 1st September, 2018 the machinery purchased on 1st January, 2016 was sold for ₹84,000 and on same date fresh machinery was purchased at cost of ₹1,50,000. Depreciation is provided at 10% p.a. on diminishing balance method every year. Accounts are closed each year on 31st December. Show machinery account for 3 years. (K.V.S. 2020)