Depreciation

Q Major ltd., charges depreciation on its plant and machinery @ 10% per annum on the diminishing balance method. On 31 st March, 2009 the company decides to adopt straight line method of charging depreciation With retrospective effect from 1 st April, 2005, the rate of depreciation being 15%. On 1 st April, 2008 the plant and machinery account stood in the books at Rs. 2,91,600. On 1 st July, 2008, a sum of Rs. 65,000 was realized by selling a machine cost of which on 1st April, 2005 was Rs. 90,000. On 1 st January, 2009 a new machine was acquired at a cost of Rs. 1 ,50,000.

Show the plant and machinery account in the books of the company for the year 31st March, 2009.