On 1st October, 2014, Raj & Co. purchased a machinery worth ₹40,000. On 1st October, 2016, it buys additional machinery worth ₹10,000. On 30th September 2017, half of the Machinery purchased on 1st October 2014, is sold for ₹8,200. The company writes off 10% p.a. on the original cost. The accounts are closed every year on 31 March.

Show Machinery Account for four years.

Companies A/c                      Dr.   35,000
                  To cash A/c                            35,000
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