Roshni Limited purchased machinery for ₹ 40,000 on 1st October, 2015. Depreciation is provided @ 10% p.a. on the Diminishing Balance Method. On \( 31^{\text {st }} \) January, 2018, one-fourth of Machinery was found unsuitable and disposed off for \( ₹ 5600 \). On the same date a new machinery at a cost of \( ₹ 15,000 \) was purchased. Write up the Machinery account for the years ended 31st March, 2016, 2017 and 2018. Accounts are closed on 31st March each year.
