Following are the Balance Sheets of A Ltd. and its subsidiary B Ltd.:

You are required to prepare a Consolidated Balance Sheet together with work sheet, having regard to the following:
(i) On the date when A acquired the shares of B Ltd. the latter had a reserve of ₹ 2,500 and a credit balance on Profit and Loss Account of ₹ 500.
(ii) In determining the value of shares of B Ltd., plant and machinery, which then stood in the books at ₹ 22,500 was revalued at ₹ 27,000 and furniture, etc., standing in the books at ~ 3,000 was revalued at ₹ 1,800. The new values were not incorporated in the books.
(iii) B Ltd. has purchased goods from A Ltd. of which ₹ 7,000 are still in stock. A Ltd. sells to B Ltd. at cost plus 25%.

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I. EQUITY AND LIABILITIES (1) Shareholders' Funds: Balance Sheets of A Ltd. and B Ltd. as at ... Note No. (2) (a) Share Capital -- Equity Share of 10 each fully paid Particulars (b) Reserves and Surplus: Securities Premium on 2,600 Shares General Reserve Profit and Loss Account (2) Share Application Money Pending Allotment: (3) Non-current Liabilities: (4) Current Liabilities: TOTAL II. ASSETS (1) Non-current Assets: (a) Fixed Assets Trade Payables - Sundry Creditors (i) Tangible Assets: Land and Buildings Plant and Machinery Furniture (b) Non-current Investments -3,600 Equity Shares in B Ltd. at cost A Ltd. (3) 1,10,000 13,000 - 14,000 1 9,500 1,46,500 17,500 35,000 6,000 39,000 B Ltd. ₹ (4) 40,000 - 10,000 3,000 — - 15,000 68,000 12,500 19,500 2,500 -