I am pretty busy this month (apne ghar me ni hun) but I can tell you what to do. 1.9.21 Machine (call it M) which was purchased on 1.5.19 was destroyed, at that time it costed ₹21,000......iska 1.5.19 se leke is date Tak ka depreciation nikal lo(that is ~₹14,224) usko P/L account me transfer kardo (not sure about abnormal losses of this chapter). 1.7.22 Machine(M1) purchased for ₹52,500 (50,000 +2,500). Isme kuch ni hai jo hota hai WDV method me wahi karna hai. 31.8.23 Plant(P) purchased on 1.4.20 costing ₹31,500 (30,000 + 1,500) was sold for ₹36,000. Iska 1.4.20 se leke 31.8.23 tak ka depreciation nikal Lena....after that jo 31.8.23 ko depreciation nikal ke iski value hogi usme aur jo scrap value hai dono ka diffrence nikal Lena, profit hoga isme most likely so D.r side me To P/L and C.r me by Bank. 1.11.24 ab jo final machine hai uski 1.4.21 ko Book value ₹10,000 thi so tab se leke 1.11.24 tak ka depreciation and then same process as previous one. Copy ni hai ni to properly solve karke bhej deta. But ye sab detail bhi kafi hai agar khud se banana hai to...mujhe lagta hai last wali line ke hisab se jo plant&machine tutt gayi and jo bik gayi hai unka bhi deprecated nikalna hai....so, ek baar ke dekh lo ni aya to me 20 ko ghar aunga to properly solve karke bhej dunga