Gupta Enterprises purchased a ‘Printing Machine’ for Rs. 40,000 on July 1, 2014 and spent Rs. 5,000 on its installation. Another ‘Printing Machine’ for Rs. 35,000 was purchased on January 1, 2016. Depreciation is charged @ 20 % per annum on written down value method. The firm closes its books of accounts on March 31 every year. Prepare ‘Printing Machine Account’ for 2014-15, 2015-16 and 2016-17.