A company whose accounting year is a financial year, purchased on 1st July, 2014 machinery costing Rs. 30,000.It purchased further machinery on 1st January, 2015 costing Rs. 20,000 and on 1st October, 2015 costing Rs. 10,000.On 1st April, 2016, one-third of the machinery installed on 1st July, 2014 became obsolete and was sold for Rs. 3,000.Show how Machinery Account would appear in the books of the company. It being given that machinery was depreciated by Fixed Instalment Method at 10% p.a. What would be the value of Machinery Account on 1st April, 2017?