(a) Montrek Limited purchased 2 Machines costing ₹2,80,000 each from M. K. Traders on 1st April, 2021 on hire purchase basis. Terms of payments for both the Machines together are as follows: DATE Particulars (₹) 01-04-2021 Down Payment 1,40,000 30-09-2021 1st Instalment 1,00,000 31-03-2022 2nd Instalment 95,000 30-09-2022 3rd Instalment 85,000 31-03-2023 4th Instalment 70,000 30-09-2023 5th Instalment 65,000 31-03-2024 6th Instalment 59,700 The following information was provided: M. K. Traders charges interest @ 8% p.a. payable half-yearly. Instalment payments are towards principal repayment and interest. Montrek Limited writes off depreciation @ 20% p.a. on the diminishing balance method. Montrek Limited has paid 3 half-yearly instalments but could not pay 4th instalment due on 31st March, 2023. M. K. Traders re-possessed one of the Machines on 31st March, 2023 adjusting its value against the amount due. Re-possession was done on the basis of 25% p.a. depreciation on diminishing balance method, assuming that the balance due will be paid off in the next year. You are required to prepare following accounts in the books of Montrek Limited up to 31st March, 2023: Machinery Account; M. K. Traders Account

(b) The following information is given for Mr. Atwood for the year ended 31.03.2023: Date Particulars 01.04.2022 Mr. Atwood has 3,000 equity shares in Sun Limited at a book value of ₹3,30,000 (nominal value ₹100 each.) 01.07.2022 Purchased 1,500 equity shares in Sun Limited for ₹1,38,600. 01.08.2022 Purchased 5,000,9% Bonds at ₹97 cum-interest (face value ₹100). The due dates of interest are 1st September and 1st March. 02.10.2022 Dividend declared on equity shares and paid by Sun Limited for the year 2021-2022 @ 10%. 15.10.2022 Sun Limited made a bonus issue of two equity shares for every five shares held. 01.01.2023 1,000 equity shares in Sun Limited sold @ ₹115 per share. 31.03.2023 Sold 4,000,9% Bonds @ ₹99 ex-interest The market price of Equity Shares of Sun Limited is ₹125 each and Bonds ₹98 each on 31st March 2023. Interest on bonds was received on due dates. You are required to prepare Investment Account in the books of Mr. Atwood for the year ended 31st March 2023, assuming that the investments are valued at the average cost or market value, whichever is lower. (Round off to nearest Rupee)