|Particulars||Closing Amount||Opening Amount|
|Machinery (At Cost)||10,00,000||9,50,000|
(1.) During the year, machine costing Rs. 90,000 with accumulated depreciation of Rs. 60,000 was sold for Rs. 50,000. (2.) Patents written off were Rs. 50,000 while a part of patents were sold at a profit of Rs. 40,000.