On 1st October, 2011, X Ltd. Purchased a machinery for Rs 2,50,000. A part of machinery which was purchased for Rs 20,000 on 1st October, 2011 became obsolete and was disposed off on 1st January, 2014 (having a book value Rs 17,000 on 1st April, 2013) for Rs 2,000. Depreciation is charged `"@ "10%` annually on written down value. Prepare Machinery Disposal Account and also show you workings. The books being closed on 31st March of every year.