Following are the Balance Sheets of A Ltd. and B Ltd. as on 31.3.2016:

B Ltd. is to be absorbed by A Ltd. on the following terms :
(1) B Ltd. declares a dividend of 10% before absorption for the payment of which it is to retain sufficient amount of cash.
(2) For the purpose of absorption each share of B Ltd. is worth ₹ 72.50.
(3) The purchase consideration is satisfied by the issue of fully paid-up shares of ₹ 100 each in A Ltd.
(4) All assets and liabilities are taken over at book value except fixed assets and stock. Fixed assets were valued at ₹ 3,50,000.
Following further information is also to be taken into consideration :
(a) A Ltd. holds 5,000 shares of B Ltd. at a cost of ₹ 3,00,000.
(b) The stocks of B Ltd. include items valued at ₹ 1,00,000 purchased from A Ltd. (cost to A Ltd. ₹ 75,000).
(c) The creditors of B Ltd. include ₹ 50,000 due to A Ltd. Show Ledger Accounts in the books of B Ltd. to give effect of the above and Balance Sheet of A Ltd. after completion of the absorption.

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I. EQUITY AND LIABILITIES (1) Shareholders' Funds: (a) Share Capital (b) Reserves and Surplus - General Reserve TOTAL II. ASSETS (1) Non-current Assets: (a) Fixed Assets Balance Sheets of A Ltd. and B Ltd. as at 31st March, 2016 A Ltd. (2) Share Application Money Pending Allotment : (3) Non-current Liabilities: (a) Long-term Borrowings (4) Current Liabilities: (a) Other Current Liabilities (b) Short-term Provisions (b) Non-current investments (2) Current Assets: Particulars (1) TOTAL (i) Tangible Assets --- Land and Building (a) Other Current Assets Provision for Tax Proposed Dividend Note No. (2) (1) (3) 40,00,000 30,00,000 30,00,000 1,00,00,000 30,00,000 5,00,000 65,00,000 1,00,00,000 B Ltd. (₹) (4) 10,00,000 5,00,000 1,00,000 1,00,000 1,00,000 18,00,000 4,00,000 14,00,000 18,00,000