The balance of machinery account as on 1st January 2016 was 90000. On 30th June 2016 one additional plant of rs 10000 was purchased. On 31st December 2016 a part of the old machine costing rs 2000 on 1st January 2016 was sold for rs 2100. Depreciation is charged @10% per annum by reducing balance method. Prepare machinery account for the year 2016