Date Particulars JF Amount Date Particulars JF Amount

2013 Cash A/C 70000 Dec 31 Depreciation A/C 3900

July 1 Cash A/C 8000 Balance c/d 74100
78000 78000
2014 Balance b/d 74100 Dec 31 Depreciation A/C 7800
Jan 1 Balance c/d 66300
74100 74100
2015 Balance b/d 66300 Dec 31 Depreciation A/C 7800
Jan 1 Balance A/C 58500
66300 66300
2016 Balance b/d 58500 Dec 31 Depreciation A/C 7800
Jan 1 Balance c/d 50700

Machine Account