16.X Ltd. purchased on 1st January, 2003 certain machinery for Rs. 1,94,000 and spent Rs. 6,000 on its erection. On 1st July, 2003, additional machinery costing Rs. 1,00,000 was purchased. On 1st July, 2005 the machinery purchased on 1st January, 2003 having become obsolete was auctioned for Rs. 1,00,000 and on the same date, new machinery was purchased at a cost of Rs. 1,50,000. Depreciation was provided for annually on 31st December at the rate of 10% per annum on the original cost of the machinery. No depreciation need be provided when a machinery is sold or auctioned, for that part of the year in which sale or auction took place. In 2006, however, X Ltd. changed this method of providing depreciation and adopted the method of writing off 15% p.a. on the written down value on the balance as appeared in Machinery Account on 1.1.2006. Show the Machinery Account for the calendar years 2003 to 2006.