A Company had bought machinery for Rs 2,00,000 including a boiler for Rs 20,000. The Machinery Account had been credited for Depreciation on the Reducing Instalment System for the past four years at the rate `10%.` During the fifth year, i.e., the present year, the boiler became usefless on account of damage to some of its vital parts and the damaged boiler is sold for Rs 4,000. Write up the Machinery Account.