A firm purchased macnery at a cost of ₹46000 on 1st October, 2011 and incurred ₹4000 as expenses on its purchase and installation. The rate of depreciation under straight line method is 10% p.a. The firm closes its books on 31st December, each year. On 1st July, 2012, another macne worth ₹20000 was purchased. Prepare Macnery account for 2011, 2012 and 2013.