ABC Ltd. Purchased a plant on 1st April, 2017 for Rs 1,00,000. On 1st October, 2017, an additional plant was purchased costing Rs 50,000 plus CGST and SGST `"@ "6%` each. On 1st October, 2018 the plant purchased on 1st April, 2017, having become obsolete, was sold for Rs 40,000, charging CGST and SGST `"@ "6%` each. Depreciation is provided `"@ "10%` p.a. on cost on 31st March every year. Show the Machinery, Machinery Disposal and Provision for Depreciation Accounts for the years ended 31st March, 2018 and 2019. Also show CGST and SGST Accounts for the two years.