Please solve Q2.

Dear student,
                                    Machinery A/c

Date	Particulars	JF	Amount	Date	Particulars	JF	Amount
1/4/2011	Cash a/c		92000	31/3/2012	Depreciation a/c		17000
				31/3/2012	Balance c/d		75000
			92000				92000
1/4/2012	Balance b/d		75000	31/3/2013	depreciation		17000
30/9/2012	cash a/c		1200	31/3/2013	balance c/d		59200
			76200				76200
1/4/2013	balance b/d		59200	30/9/2013	depreciation(till 30/9/2013)		8500
				30/9/2013	sales		30,000
				30/9/2013	profit & loss a/c		20700
			59200				59200

Depreciation = 92000-24000/4=17000
Depreciation till 30/9/2013 = 17000 x 6/12 =8500

Depreciation a/c
 

Date	Particulars	Amount	Date	Particulars	Amount
31/3/2012	Machinery	17000
31/3/2013	machinery	17000
30/9/2013	machinery	8500	31/3/2013	Balance c/d	42500
		42500			42500

Regards