On 1st October, 2011, X Ltd. purchased a machinery for Rs. 2,50,000. A part of machinery which was purchased for Rs. 20,000 on 1st October, 2011 became obsolete and was disposed off on 1st January, 2014 (having a book value Rs. 17,100 on 1st April, 2013) for Rs. 2,000. Depreciation is charged @ 10% annually on written down value. Prepare machinery disposal account and also show your workings. The books being closed on 31st March of every year.