Machinery A/c
88 89 90
60000 DR 20000 DR 31400DR
Depreciation A/C
6000 7400 1800

I am giving a clear description;
88--(1)-Machinery Account Dr--60000
to Cash/Payable --------------60000
(2)Depreciation A/c Dr-------6000
To Accumulated Depreciation---6000

89--(1) Machinery A/C Dr------20000
To Cash/Payable-----------------20000
(2) Depreciation A/C Dr---------7400
To Accumulated Depreciation ---------7400
90--(1) Cash/Debtors A/C Dr.........40000
Loss on Machinery DR..........8600 (48600-8600)
To Machine A/c---------------48600 (60000-6000-(7400-2000)

(2) Depreciation A/C Dr-------1800 (60000+20000-48600-6000-7400)*10
To Accumulated Depreciation .........1800


Thanks