38. A Limited purchased a machine on 1st July 2017 for ₹3,00,000 and on 1st January 2019 bought another machinery for ₹2,00,000. On 1st August 2019 machine bought in 2017 was sold for ₹1,60,000. Another machine was bought for ₹1,50,000 on 1st October 2019. It was decided to provide depreciation @ 10% p.a. on written down value method assuming books are closed on 31st March each year. Prepare Machinery Account and Provision for depreciation account for 3 years.