On 1st April, 2016, a firm purchased a machinery for Rs 12,00,000. On 1st October, 2018, a part of the machinery purchased on 1st April, 2016 for Rs 80,000 was sold for Rs 45,000 and a new machinery at a cost Rs 1,58,000 was purchased and installed on the same date. The Company has adopted the method of providing depreciation `"@ "10%` p.a. on the diminishing balance of the machinery.
Show the necessary Ledger accounts assuming that:
(i) 'Provision for Depreciation Account' is not maintained,
(ii) 'Provision for Depreciation Account' is maintained.