A campany Ltd. purchased machinery from B compny Ltd. on hire purchase sistem the east price of the machinery was 119145 Rs. 32000 was paid on 1st January 2015 on balance in three instalment of 32000 each on a1 December every year subject to be provided @15% p.a. on Deviation balance mathord show machinary accounts of B company and A company Ltd. up 2017
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