The following balances appear in the books of Crystal Ltd, on Jan 01, 2015
                                                                                         ₹
Machinery account on ..................................... 15,00,000
Provision for depreciation account ................. 5,50,000

On April 01, 2015 a machinery which was purchased on January 01, 2012 for ₹ 2,00,000 was sold for ₹ 75,000. A new machine was purchased on July 01, 2015 for ₹ 6,00,000. Depreciation is provided on machinery at 20% p.a. on Straight line method and books are closed on December 31 every year. Prepare the machinery account and provision for depreciation account for the year ending December 31, 2015.