On 1st June, 2019 Popular Ltd. purchased a plant for ₹ 9,00,000. On 1st December, 2021, a part of the plant purchased on 1st June, 2019 for ₹ 1,50,000 was sold for ₹ 60,000

On 1st June, 2019 Popular Ltd. purchased a plant for ₹ 9,00,000. On 1st December, 2021, a part of the plant purchased on 1st June, 2019 for ₹ 1,50,000 was sold for ₹ 60,000. On 1st January, 2022 a new plant was purchased for ₹ 3,00,000. Depreciation is provided @ 10% p.a. by Diminishing Balance Method. The books are closed on 31st March every year. Prepare Plant Account and Provision for Depreciation Account for the relevant years.