M Ltd. which devalues its hardware @ 10% for every annum as indicated by decreasing parity technique, had on first April, 2010 Rs. 4,86,000 parity in its hardware account. Amid the year finished 31st March, 2011, the hardware acquired on first April, 2008 for Rs. 60,000 was sold for Rs. 40,000 on first October, 2010 and another hardware costing Rs. 70,000 was obtained and introduced on the same date; establishment charges being Rss. 5,000. 

The organization needs to change its strategy for deterioration from reducing equalization technique to straight line system w.e.f. first April, 2008 and conform the distinction before 31st March, 2011, the rate of deterioration continuing as before as some time recently. 

Demonstrate the hardware represent the year finished 31st March, 2011.