On 1st April , 2010 Johny purchased five machines for $ 60,000 each. Depreciation @10% p.a. on initial cost has been charged from the Profit and Loss account and credited to provision for Depreciation account. On 1st April,2011 one machine was sold for $ 50,000 and on 1st April , 2012 another machine was sold for $ 50,000. An improved model costing $ 1,00,000 was purchased on 1st October , 2011. Johny closes his books on 31st March every year. you are required to show; i)Machinery account ii)Machinery Disposal account iii)Provision for Depreciation account.