Shajal Patel started in business on 1 April 20*6. Her financial year end is 31 March. She made the following purchases of machinery:

■ 1 April 20*6: one machine costing £13,000
■ 1 April 20*7: two machines costing £8,000 each
■ 1 October 20*7: one machine costing £10,000.

None of the machines is expected to have any value at the end of their useful life.

Shajal charges depreciation at 10% per annum using the straight line method, calculated on a monthly basis.

Required

a) Prepare the machinery account.
b) Prepare the provision for depreciation of machinery account.
c) Prepare balance sheet extracts at 31 March 20*7 and 31 March 20*8.