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From the following transactions of a concern, prepare Machinery Account for the year ending 31st March, 2023:-
2022
April 1 Purchased a second-hand machinery for ₹ 40,000.
April 1 Spent ₹ 10,000 on repairs for making it serviceable.
Sept 30 Purchased additional new machinery for ₹ 20,000.
Dec 31 Repairs and renewals of machinery ₹ 2,000.
2023
March 31 Depreciate the machinery at 10% p.a.
[Ans. Balance of Machinery on 31-3-2023, ₹ 64,000.]
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