X ltd purchased a plant on 1st April 2014 for Rs.60,000. It brought another plant 1st July 2015 for rs.40,000. On 1st January 2016, a plant bought on 1st April 2014 was sold for rs.40,000 and a fresh plant was purchased for rs.30,000 on the same date. Depreciation is charged @10+ p.a on the diminishing balance method. Show plant A+c for 3 years assuming that accounts are closed on 31st march each year