on 1st October 2013 ram and Mohan purchased a second-hand machine for rs 1,80,000 and spent rs 20000 for its repairs and installation . on 30 the September 2016 the machinery was sold for 1,36,000 the books are closed on 31st March every year and depreciation is charged at 10 % pa on written down value show machinery account from the date till date of sale