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{"ops":[{"insert":"Blackberry Ltd. acquired a machinery on 1st July 2017 for \u20b9 15,00,000 and paid \u20b9 90,000 towards it\u2019s brokerage. On the same day \u20b9 25,000 was additionally incurred to get the machinery installed in the factory premises. On 1st January 2019, company acquired another machinery for Rs.5,75,000. On the same date company had to pay \u20b9 89,000 for routine maintenance of machinery purchased on 1st July 2017. On 1st October 2019, the machinery purchased on 1st July 2017 was destroyed and company has to scrap it off for \u20b9 3,09,600. Company had to pay brokerage at 2% of sale proceeds in order to scrap off the machinery. Company depreciates its assets at 20% p.a. under WDV method. You are required to prepare Machinery A/c and Provision for depreciation A/c for 2018-2019 and 2019-2020.\n"}]}
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