Modern Ltd. Purchased a machinery on 1st August, 2016 for Rs 60,000. On 1st October, 2017, it purchased another machine for Rs 20,000 plus CGST and SGST `"@ "6%` each. On 30th June, 2018, it sold the first machine purchased in 2016 for Rs 38,500 charging IGST `"@ "12%`. Depreciation is provided `"@ " 20%` p.a. on the original cost each year. Account are closed on 31st March every year. Prepare the Machinery Account for these years.