Prepare Machinery Account for three years on a reducing balance method @ 20% p.a. from the transactions given.

Step 1: Identify the machines, their purchase dates, costs, and the depreciation method and rate.
The problem is "2070 Set C Q.No. 19". The information is somewhat fragmented and appears to combine details from another question (2069 Supp Set A Q.No. 19). We will extract the relevant information for Q.No. 19 and make a reasonable interpretation for any ambiguities.

• Machine 1 (M1): Purchased on 1st Baishakh 2065 for Rs. 1,00,000.
• Machine 2 (M2): Purchased on 1st Baishakh 2065 for Rs. 3,