On 1st April, 2015, A Ltd. purchased a machine from B Ltd. on a hire-purchase basis. The cash price of the machine was ₹20,000. the payment was to be made at ₹5,000 on delivery and the balance in 3 equal annual instalments of ₹5,000, plus interest at 5% p.a. payable on 31st December each year. A. Ltd. charges depreciation at 10% p.a. on the original cost. Show Ledger Accounts in the books of A Ltd.