Assam tea co. Took a lease for 10 years on a tea estate, royalty being rs. 1.50per every lg of tea leaves produced. Minimum rent per annum RS. 31000. Shortworking Recoupement in the next 2 years when the production is distrupted due to any reason, the minimum can be reduced to 60℅. Production for the first 6 years was as follows: 

Year: 1  2 3 4 5 6
Production: 10000,12000,28000,25000,50000,15000.

6th year production was reduced because of labour problems. Show the necessary account in the books of assam tea company