On 1st January, 2017, Sun Co. Ltd. took delivery from Star Co. Ltd. five machines on hire purchase system. A sum of ₹200 per machine was paid on delivery and the balance was payable in five instalments of ₹300 each per machine, annualy on 31st December. The vendors charge interest at the rate of 5% p.a. on the yearly balances. The cash value of each machine was ₹1,500. Depreciation was provided @ 10% p.a. under the Reducing Balance Method.

(i) Show the calculation of Interest and Depreciation.

(ii) Write up the Machinery Account and the Vendor Account in the books of Sun Co. Ltd.