On 1st July, 2016, Sohan Lal & Sons purchased a plant costing Rs 60,000. Additional plant was purchased on 1st January, 2017 for Rs 40,000 and on 1st October, 2017, for Rs 20,000, plus CGST and SGST `"@ "6%` each. On 1st April, 2018, one-third of the plant purchased on 1st July, 2016, was found to have become obsolete and was sold for Rs 6,000, charging CGST and SGST `"@ "6%` each. Prepare the Plant Account for the first three years in the books of Sohan Lal & Sons. Depreciation is charged `"@ "10%` p.a. on Straight Line Method. Accounts are closed on 31st March each year.