Answer : Dr                                           Cranes Account                  Cr    DateParticularsJFAmt.(Rs)DateParticularsJFAmt.(Rs) 2004 Apr 1To Balance b/d$$40,00,000$$2004 Oct 1By Depreciation A/c (@ $$10%$$ on $$5,00,000$$ for six moths)$$25,000$$ Oct 1To Profit & Loss A/c (Profit)$$47,500$$Oct 1By Bank A/c $$[4,75,000 imes rac{110}{100}]$$$$5,22,500$$ Oct 1To Bank A/c $$(4,50,000 imes2)$$$$9,00,000$$Dec 31 By Depreciation A/c (@ $$10%$$ on $$35,00,000 for 9 months)$$2,62,500$$ (@10 months on $$9,00,000$$ for 3 months)$$22,500$$ Dec 31By Balance c/d$$41,15,000$$ $$49,47,500$$$$49,47,500$$