18. Shri Krishan Manufacturing Company purchased 10 machines for ₹75,000 each on July 01, 2014. On October 01, 2016, one of the machines got destroyed by fire and an insurance claim of ₹45,000 was admitted by the company. On the same date another machine is purchased by the company for ₹1,25,000.

The company writes off 15% p.a. depreciation on written down value basis.

The company maintains the calendar year as its financial year. Prepare the

machinery account from 2014 to 2017.