A machine was purchased on 1st April, 2016 for Rs 2,50,000. On 1st October, 2016, another machine was purchased for Rs 1,50,000. Estimated scrap value was Rs 10,000 and Rs 5,000 respectively. Depreciation is to be provided `"@ " 10%` p.a. on the machines under the Reducing Balance System.
(i) Show Machinery Account for the years ended 31st March, 2017 and 2018.
(ii) Show how Machinery Account will appear in the Balance Sheet as at 31st March, 2018.