Book value of Machine on 1st Jan 2013 is Rs.9,842
But revaluation of Rs.30,658 has increased its worth to Rs.40,500
Depreciation on Machine value Rs.40,500 till 30th June is Rs.2,025
Thus, the net value on 1st July is Rs.38,475 but they sold it at Rs.8,400
Resulting in a loss of Rs.30,075

Dr. Machine A/C 30,658
Cr. Revaluation A/C 30,65

Dr. Depreciation A/C 2025
Cr. Machine A/C 2025

Dr. Cash A/C 8,400
Dr. Loss A/C 30,075
Cr. Machine A/C 38,475