On April 01, 2015, following balances appeared in the books of M/s Kanishka Traders: Furniture account `Rs.` 50,000, Provision for depreciation of furniture `Rs.` 22,00. On October 01, 2015 a part of furniture purchased for Rupees 20,000 in April 01, 2011 was sold for `Rs.` 5,000. On the same date a few furniture costing `Rs.` 25,000 was purchased. the depreciation was provided @ `10%` p.a. on original cost of the asset and no depreciation was charged on the asset om the year of sale. Prefare funiture account and provision for depreciation account for the year ending March 31, 2016