From the following transactions of concern, prepare the Machinery Account for the year ending 31 st March, 2017 :
1.4.17 Purchased a second – hand machinery for Rs.40,000
1.4.17 Spent Rs.10,000 on repairs for making it serviceable.
30.9.17 Purchased additional new machinery for Rs.20,000
31.12.17 Repairs and renewals of machinery Rs.3,000.
31.3.18 Depreciate the machinery at 10% per annum.