Illustration $17$ On $01\mathrm{.}01\mathrm{.}2010$ Machinery was purchased by Mr$.$ A Dasgupta for $80,000.$ On $01\mathrm{.}07\mathrm{.}2011$ additions were made to the extent of $14,000.$ On $01\mathrm{.}04\mathrm{.}2012$ further additions of $8,200$ were made. On $30$th June, $2013,$ machinery, original value of which was $12,000$ on $01\mathrm{.}01\mathrm{.}2010$ was sold for $\backslash (10,000\backslash ).$ Depreciation is charged at $\backslash (10\backslash \%\backslash )$ p$.$a$.$ on original cost. Show the Machinery Account for the years from $2010$ to $2013$ in the books of Mr$.$ A Dasgupta who closes his books on $31$st December every year. $[$C$.$U$.$B$.$Com. $($Hons$.)-2014]$