25. On 1st August, 2020, Hindustan Toys Ltd. purchased a plant for ₹12,00,000. The firm writes off depreciation at 10% p.a. on the diminishing balance and the books are closed on 31st March each year. On 1st July, 2022, a part of this plant of which the original cost was ₹1,80,000 was sold for ₹1,00,000 and on the same date a new plant was purchased for ₹4,00,000. Show the Plant Account and Provision for Depreciation Account for three years ending 31st March, 2023.