On 1st January, 2014, J. Colliery Company purchased one car from Hindusthan Motor Ltd. The cash down price of the car was ₹50,000. It was agreed that ₹5,000 would be paid on signing the agreement and the balance by 4 equal annual instalments of ₹12,500 each commencing from 31st December, 2014. Colliery Company closes its books on 31st December. Depreciation is charged on car @ 10% p.a. on the Diminishing Balance Method. Show the necessary Ledger Accounts in the books of Hindusthan Motors Ltd. for 4 years.