3. A Ltd. purchased a machine for ₹5,00,000 on 1st April, 2020. Further addition were made on 1st October 2020 and on 1st July 2021 for ₹4,00,000 and ₹3,00,000 respectively. On 1st January, 2023, 1st machine was sold for ₹2,85,000 and new machine was purchased for ₹6,00,000.

Prepare Machine A/c for three years ending 3Ist March, 2023 if depreciation is to be charged (@ 10% p.a. on straight line basis.