9. From the following transactions of a concern, prepare Machinery Accounts for the year ending 31st March, 2023:

2022

April 1 : Purchased a second-hand machinery for ₹40,000.

April 1 : Spent ₹10,000 on repairs for making it serviceable.

Sept. 30 : Purchased additional new machinery for ₹20,000.

Dec. 31 : Repairs and renewals of machinery ₹2,000.

2023

March 31 : Depreciate the machinery at 10% p.a.