28. Following balances appeared in the books of Saurabh on 1st April, 2017:

Plant and Machinery ₹10,00,000

Provision for Depreciation ₹3,50,000

On 1st July 2017, he sold a part of machinery for ₹1,25,000 which was purchased on 1st October 2015 for ₹1,60,000. On the same date, he purchased a new machinery for ₹3,00,000. Prepare Plant & machinery account and provision for depreciation account from 1.4.2017 to 31.3.2019, if depreciation is charged on l0% p.a. by straight line method (KVS 2020).