| Particulars | 31st March, 2019 Amount (Rs.) | 31st March, 2018 Amount (Rs.) |
| Machinery (At cost) | 5,50,000 | 5,00,000 |
| Accumulated Depreciation | 1,70,000 | 1,00,000 |
During the year, a machinery costing Rs. 50,000 (accumulated depreciation provided thereon Rs. 20,000) was sold for Rs. 26,000.
SOLUTION
