22. X Ld. which closes its books of account every year on 31st March, purchased on 1st October, 2019 machinery costing ₹4,40,000. It purchased further machinery on 1st April, 2020 costing ₹5,20,000. On 30th June, 2021, the first machine was sold for ₹2,50,000 and on the same date a fresh machine was installed at a cost of ₹3,00,000. On 1st July 2022, the second machine purchased on 1st April 2020 was also sold for ₹3,25,000.

The company writes off depreciation at 10% p.a. on the Straight-Line Method each year. Show the Machinery A/c, Depreciation A/c and Provision for Depreciation A/c for all the four years.